REGISTERED NUMBER: SC224295 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2024 to 31 May 2025

for

CUTHBERTSON PRESERVATION (SCOTLAND) LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Cuthbertson

Miss J M Cuthbertson

Miss M M Cuthbertson

Miss C J Cuthbertson

SECRETARY:

Miss L Blacker

REGISTERED OFFICE:

Suite 4.5

Turnberry House

175 West George Street

GLASGOW

Strathclyde

G2 LB

REGISTERED NUMBER:

SC224295 (Scotland)

ACCOUNTANTS:

SD Business Management

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

FIXED ASSETS

Tangible assets

4

66,628

88,587

CURRENT ASSETS

Stocks

250

250

Debtors

157,924

187,986

Cash at bank and in hand

62,780

52,670

220,954

240,906

CREDITORS

Amounts falling due within one year

81,921

70,906

NET CURRENT ASSETS

139,033

170,000

TOTAL ASSETS LESS CURRENT LIABILITIES

205,661

258,587

CREDITORS

Amounts falling due after more than one year

5

(29,944

)

(42,510

)

PROVISIONS FOR LIABILITIES

(16,082

)

(13,184

)

NET ASSETS

159,635

202,893

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

159,535

202,793

SHAREHOLDERS' FUNDS

159,635

202,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

R M Cuthbertson - Director

Miss C J Cuthbertson - Director

Miss J M Cuthbertson - Director

Miss M M Cuthbertson - Director

1.	STATUTORY INFORMATION

Cuthbertson Preservation (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

In accordance with their responsibilities as directors, the directors have considered the appropriateness of the going concern basis for the preparation of the financial statemnets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

202,367

Additions

12,000

Disposals

(36,391

)

At 31 May 2025

177,976

DEPRECIATION

At 1 April 2024

113,780

Charge for period

21,187

Eliminated on disposal

(23,619

)

At 31 May 2025

111,348

NET BOOK VALUE

At 31 May 2025

66,628

At 31 March 2024

88,587

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.5.25

31.3.24

£

£

Repayable by instalments

Bank loans more 5 yr by instal

3,704

11,885

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2025 and the year ended 31 March 2024:

31.5.25

31.3.24

£

£

R M Cuthbertson

Balance outstanding at start of period

1,770

(5,372

)

Amounts advanced

43,583

29,642

Amounts repaid

(41,534

)

(22,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

3,819

1,770

Loans to directors are repayable within a period of less than one year.