Cuthbert & Thompson Property Maintenance Ltd.

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC375845

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		396		396

			396		396
CURRENT ASSETS
Stocks	6	-		300
Cash at bank and in hand		81		81

		81		381
Creditors: Amounts Falling Due Within One Year	8	(13,102 )		(13,102 )

NET CURRENT ASSETS (LIABILITIES)			(13,021 )		(12,721 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(12,625 )		(12,325 )

NET LIABILITIES			(12,625 )		(12,325 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			(12,725 )		(12,425 )

SHAREHOLDERS' FUNDS			(12,625)		(12,325)

Page 1

Page 2

Cuthbert & Thompson Property Maintenance Ltd.

Statement of Financial Position (continued)

As At 31 July 2025

For the year ending 31 July 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Colin Cuthbert

Director

28th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cuthbert & Thompson Property Maintenance Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC375845 . The registered office is 14 Newton Place, Glasgow, G3 7PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2

NIL (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	100,000

As at 31 July 2025	100,000

Amortisation
As at 1 August 2024	100,000

As at 31 July 2025	100,000

...CONTINUED

Page 3

Page 4

Cuthbert & Thompson Property Maintenance Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	-

As at 1 August 2024	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	6,695	998	7,693

As at 31 July 2025	6,695	998	7,693

Depreciation
As at 1 August 2024	6,317	980	7,297

As at 31 July 2025	6,317	980	7,297

Net Book Value
As at 31 July 2025	378	18	396

As at 1 August 2024	378	18	396

6. Stocks

	2025	2024
	£	£
Finished goods	-	300

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	11,182	11,182
Accruals	1,920	1,920

	13,102	13,102

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4