REGISTERED NUMBER: SC606248 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

CR CONTRACTORS (TAIN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C U D Robertson

M U D Robertson

M J Robertson

REGISTERED OFFICE:

Shore Road

Shore Road

Tain

United Kingdom

IV19 1HY

REGISTERED NUMBER:

SC606248 (Scotland)

ACCOUNTANTS:

Goldwells Ltd

10 Knockbreck Street

Tain

Ross-Shire

IV19 1BJ

FIXED ASSETS

Tangible assets

4

760,219

368,138

CURRENT ASSETS

Stocks

7,486

20,607

Debtors

5

405,681

273,299

Cash at bank

161,904

34,567

575,071

328,473

CREDITORS

Amounts falling due within one year

6

273,462

386,715

NET CURRENT ASSETS/(LIABILITIES)

301,609

(58,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,061,828

309,896

CREDITORS

Amounts falling due after more than one year

7

(296,952

)

-

PROVISIONS FOR LIABILITIES

(144,442

)

(48,774

)

NET ASSETS

620,434

261,122

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

620,334

261,022

620,434

261,122

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 29th May 2026 and were signed on its behalf by:

M U D Robertson - Director

1.	STATUTORY INFORMATION

CR Contractors (Tain) Limited 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 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 and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 12 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

489,392

Additions

486,683

At 31st August 2025

976,075

DEPRECIATION

At 1st September 2024

121,254

Charge for year

94,602

At 31st August 2025

215,856

NET BOOK VALUE

At 31st August 2025

760,219

At 31st August 2024

368,138

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

355,302

273,299

Other debtors

50,379

-

405,681

273,299

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,333

23,333

Hire purchase contracts

109,462

131,498

Trade creditors

60,000

101,223

Taxation and social security

19,788

38,292

Other creditors

70,879

92,369

273,462

386,715

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

296,952

-