REGISTERED NUMBER: SC281458 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

C & W Contractors Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Craig

REGISTERED OFFICE:

Quarryside

Keith Hall

Inverurie

Aberdeenshire

AB51 0LG

REGISTERED NUMBER:

SC281458 (Scotland)

ACCOUNTANTS:

BW Accountancy Services Limited

25a Market Place

Inverurie

AB51 3PU

FIXED ASSETS

Tangible assets

4

98,595

83,970

CURRENT ASSETS

Debtors

5

53,738

20,299

Cash at bank and in hand

19,251

11,799

72,989

32,098

CREDITORS

Amounts falling due within one year

6

122,709

125,877

NET CURRENT LIABILITIES

(49,720

)

(93,779

)

TOTAL ASSETS LESS CURRENT LIABILITIES

48,875

(9,809

)

CREDITORS

Amounts falling due after more than one year

7

(19,960

)

(18,175

)

PROVISIONS FOR LIABILITIES

(6,974

)

-

NET ASSETS/(LIABILITIES)

21,941

(27,984

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

21,940

(27,985

)

SHAREHOLDERS' FUNDS

21,941

(27,984

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mr A Craig - Director

1.	STATUTORY INFORMATION

C & W Contractors 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.

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 4 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

8,525

199,283

35,862

4,088

247,758

Additions

-

54,818

-

250

55,068

Disposals

-

(23,000

)

-

-

(23,000

)

At 30 April 2025

8,525

231,101

35,862

4,338

279,826

DEPRECIATION

At 1 May 2024

8,043

135,429

16,536

3,780

163,788

Charge for year

120

27,789

4,832

187

32,928

Eliminated on disposal

-

(15,485

)

-

-

(15,485

)

At 30 April 2025

8,163

147,733

21,368

3,967

181,231

NET BOOK VALUE

At 30 April 2025

362

83,368

14,494

371

98,595

At 30 April 2024

482

63,854

19,326

308

83,970

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

18,400

At 30 April 2025

18,400

DEPRECIATION

Charge for year

4,600

At 30 April 2025

4,600

NET BOOK VALUE

At 30 April 2025

13,800

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

51,812

19,426

Other debtors

1,926

873

53,738

20,299

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

10,648

10,040

Hire purchase contracts

9,648

554

Trade creditors

7,516

7,299

Taxation and social security

5,615

5,809

Other creditors

89,282

102,175

122,709

125,877

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

7,527

18,175

Hire purchase contracts

12,433

-

19,960

18,175

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A Craig.