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Company Registration No. SC603823 (Scotland)
Certus Building Contractors Ltd Unaudited accounts for the year ended 30 September 2025
Certus Building Contractors Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Certus Building Contractors Ltd Company Information for the year ended 30 September 2025
Directors
Rafal Gaciarz Damian Melonek
Company Number
SC603823 (Scotland)
Registered Office
15-17 Nasmyth Road South Hillington Park Glasgow G52 4RE Scotland
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Certus Building Contractors Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
36,350 
47,516 
Current assets
Debtors
5
12,288 
13,044 
Cash at bank and in hand
28,453 
32,331 
40,741 
45,375 
Creditors: amounts falling due within one year
6
(40,158)
(53,177)
Net current assets/(liabilities)
583 
(7,802)
Total assets less current liabilities
36,933 
39,714 
Creditors: amounts falling due after more than one year
7
(32,139)
(48,839)
Net assets/(liabilities)
4,794 
(9,125)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,694 
(9,225)
Shareholders' funds
4,794 
(9,125)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by
Rafal Gaciarz Director Company Registration No. SC603823
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Certus Building Contractors Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Certus Building Contractors Ltd is a private company, limited by shares, registered in Scotland, registration number SC603823. The registered office is 15-17 Nasmyth Road South, Hillington Park, Glasgow, G52 4RE, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 9 below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant & machinery
90.90%, 50%, 25% and 66.67
Motor vehicles
20% on cost
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Certus Building Contractors Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
8,317 
51,590 
59,907 
At 30 September 2025
8,317 
51,590 
59,907 
Depreciation
At 1 October 2024
7,232 
5,159 
12,391 
Charge for the year
848 
10,318 
11,166 
At 30 September 2025
8,080 
15,477 
23,557 
Net book value
At 30 September 2025
237 
36,113 
36,350 
At 30 September 2024
1,085 
46,431 
47,516 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
8 
Accrued income and prepayments
12,288 
12,524 
Other debtors
- 
512 
12,288 
13,044 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
20,122 
6,041 
Trade creditors
3,586 
8,357 
Taxes and social security
5,169 
- 
Other creditors
1,777 
2,596 
Accruals
9,504 
36,183 
40,158 
53,177 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
32,139 
48,839 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
9
Reconciliations on adoption of FRS 102
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