REGISTERED NUMBER: SC130115 (Scotland)

Financial Statements for the Year Ended 31 October 2025

for

Construction Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Anderson

SECRETARY:

C Anderson

REGISTERED OFFICE:

22 Braefoot Avenue

Milngavie

Glasgow

G62 6JX

REGISTERED NUMBER:

SC130115 (Scotland)

FIXED ASSETS

Tangible assets

4

2,933

1,844

CURRENT ASSETS

Debtors

5

12,005

12,253

Cash at bank

146,312

105,022

158,317

117,275

CREDITORS

Amounts falling due within one year

6

18,880

17,603

NET CURRENT ASSETS

139,437

99,672

TOTAL ASSETS LESS CURRENT LIABILITIES

142,370

101,516

PROVISIONS FOR LIABILITIES

557

350

NET ASSETS

141,813

101,166

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

140,813

100,166

SHAREHOLDERS' FUNDS

141,813

101,166

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 2 July 2026 and were signed by:

C Anderson - Director

1.	STATUTORY INFORMATION

Construction Consultants 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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

372

2,062

2,434

Additions

-

2,046

2,046

At 31 October 2025

372

4,108

4,480

DEPRECIATION

At 1 November 2024

75

515

590

Charge for year

59

898

957

At 31 October 2025

134

1,413

1,547

NET BOOK VALUE

At 31 October 2025

238

2,695

2,933

At 31 October 2024

297

1,547

1,844

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,726

11,039

Other debtors

1,279

1,214

12,005

12,253

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

29

Taxation and social security

14,928

15,037

Other creditors

3,952

2,537

18,880

17,603

7.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr C Anderson throughout the year under review. Mr Anderson is a director and major shareholder.