CPS Grampian LTD - Accounts

CPS Grampian LTD
Contents Page
For the year ended 31 August 2025

Company information	1
Directors' report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

CPS Grampian LTD
Company Information
For the year ended 31 August 2025

Directors	Joanne Christie Irvine Christie
Registered Number	SC483617
Registered Office	Middlemuir Farm Whitecairns Balmedie Aberdeen AB23 8XP
Accountants	Davidson Accounting Templars House South Deeside Road Aberdeen AB12 5GB

1

CPS Grampian LTD
Directors' Report
For the year ended 31 August 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial year was consultation services to the oil and gas industry.

Directors

The directors who served the company throughout the year were as follows:

Joanne Christie

Irvine Christie

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Joanne Christie
Director

Date approved: 27 May 2026

2

CPS Grampian LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Davidson Accounting 31 August 2025 .................................................... Davidson Accounting Templars House South Deeside Road Aberdeen AB12 5GB 27 May 2026 3

CPS Grampian LTD
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Davidson Accounting
31 August 2025

....................................................

Davidson Accounting
Templars House
South Deeside Road
Aberdeen
AB12 5GB
27 May 2026

3

CPS Grampian LTD
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	60,697	42,715
Gross profit	60,697	42,715
Administrative expenses	(43,372)	(14,505)
Other operating expenses	0	(675)
Operating profit	17,325	27,535
Interest payable and similar charges	(91)	0
Profit/(Loss) on ordinary activities before taxation	17,234	27,535
Tax on profit on ordinary activities	0	(5,734)
Profit/(Loss) for the financial year	17,234	21,801

4

CPS Grampian LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	49,962	27,335
Investments	4	151,162	151,162
		201,124	178,497
Current assets
Debtors	5	200,347	180,808
Cash at bank and in hand		161,282	146,176
		361,629	326,984
Creditors: amount falling due within one year	6	(1,181)	(6,543)
Net current assets		360,448	320,441

Total assets less current liabilities		561,572	498,938
Creditors: amount falling due after more than one year	7	(160,769)	(91,669)
Provisions for liabilities	8	(433)	(433)
Net assets		400,370	406,836

Capital and reserves
Called up share capital		1,000	1,000
Profit and loss account		399,370	405,836
Shareholders' funds		400,370	406,836

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 27 May 2026 and were signed on its behalf by:

-------------------------------
Joanne Christie
Director

5

CPS Grampian LTD
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	1,000	390,635	391,635
Profit/(Loss) for the year		21,801	21,801
Total comprehensive income for the year	-	21,801	21,801
Dividends		(6,600)	(6,600)
Total investments by and distributions to owners	-	(6,600)	(6,600)
At 31 August 2024	1,000	405,836	406,836
At 01 September 2024	1,000	405,836	406,836
Profit/(Loss) for the year		17,234	17,234
Total comprehensive income for the year	-	17,234	17,234
Dividends		(23,700)	(23,700)
Total investments by and distributions to owners	-	(23,700)	(23,700)
At 31 August 2025	1,000	399,370	400,370

6

CPS Grampian LTD
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

CPS Grampian LTD is a private company, limited by shares, registered in Scotland, registration number SC483617, registration address Middlemuir Farm, Whitecairns, Balmedie, Aberdeen, AB23 8XP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 September 2024	23,436	3,900	8,511	2,222	38,069
Additions	-	27,000	-	-	27,000
Disposals	-	-	-	-	-
At 31 August 2025	23,436	30,900	8,511	2,222	65,069
Depreciation
At 01 September 2024	-	2,600	6,315	1,819	10,734
Charge for year	-	2,580	1,619	174	4,373
On disposals	-	-	-	-	-
At 31 August 2025	-	5,180	7,934	1,993	15,107
Net book values
Closing balance as at 31 August 2025	23,436	25,720	577	229	49,962
Opening balance as at 01 September 2024	23,436	1,300	2,196	403	27,335

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	151,162	151,162
Additions	-	-
Disposals	-	-
At 31 August 2025	151,162	151,162

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	18,917	300
Advance Received	0	(2,700)
VAT	2,059	3,837
	20,976	1,437

5.

Debtors: amounts falling due after one year

	2025 £	2024 £
Other Debtors	1,000	1,000
Joanne Christie Loan	35,000	35,000
Tank Loan	1,371	1,371
G Christie Loan	110,000	110,000
H Christie Loan	32,000	32,000
	179,371	179,371

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	90	0
Corporation Tax	0	5,643
Accrued Expenses	1,090	900
Other Creditors	1	0
	1,181	6,543

7.

Creditors: amount falling due after more than one year

	2025 £		2024 £
GIS Loan	160,769		91,669
	160,769		91,669

8.

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	433		433
	433		433

7

Registered Number: SC483617
Scotland
CPS GRAMPIAN LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025