COTS CASTLE PARK HOMES LTD

Company Registration Number:
SC643308 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

COTS CASTLE PARK HOMES LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

COTS CASTLE PARK HOMES LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 132,507 74,482
Total fixed assets: 132,507 74,482
Current assets
Stocks: 137,797 126,336
Debtors: 4 30,565 7,712
Cash at bank and in hand: 94,194 186,355
Total current assets: 262,556 320,403
Creditors: amounts falling due within one year: 5 (10,961) (31,805)
Net current assets (liabilities): 251,595 288,598
Total assets less current liabilities: 384,102 363,080
Creditors: amounts falling due after more than one year: 6 (52,646) (59,292)
Total net assets (liabilities): 331,456 303,788
Capital and reserves
Called up share capital: 300 300
Profit and loss account: 331,156 303,488
Shareholders funds: 331,456 303,788

The notes form part of these financial statements

COTS CASTLE PARK HOMES LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 July 2026
and signed on behalf of the board by:

Name: I McMILLAN
Status: Director

The notes form part of these financial statements

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant & machinery-25% on reducing balance

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value after making due allowance for slow moving items

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 94,363
Additions 76,530
At 31 October 2025 170,893
Depreciation
At 01 November 2024 19,881
Charge for year 18,505
At 31 October 2025 38,386
Net book value
At 31 October 2025 132,507
At 31 October 2024 74,482

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

The amount due of 10961 is made up as follows : Hire purchase contracts £1556 Taxation & social security £8805 Other creditors £600

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due after more than one year note

The amount due of £52646 refers to other creditors

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Loans to directors

Name of director receiving advance or credit: I McMillan
Description of the loan: Advance
£
Balance at 01 November 2024 0
Advances or credits made: 6,109
Balance at 31 October 2025 6,109
Name of director receiving advance or credit: I M McMillan
Description of the loan: Advance
£
Balance at 01 November 2024 0
Advances or credits made: 6,109
Balance at 31 October 2025 6,109
Name of director receiving advance or credit: L M McMillan
Description of the loan: Advance
£
Balance at 01 November 2024 0
Advances or credits made: 6,109
Balance at 31 October 2025 6,109

The advances are repayable on demand and are interest bearing