2025-04-01 2026-03-31 2026-03-31 false SC552882 C&G HOUSE BUILDERS LIMITED 2026-08-10 false iso4217:GBP xbrli:pure SC552882 2025-03-31 SC552882 2026-03-31 SC552882 2025-04-01 2026-03-31 SC552882 2024-03-31 SC552882 2025-03-31 SC552882 2024-04-01 2025-03-31 SC552882 bus:SmallEntities 2025-04-01 2026-03-31 SC552882 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC552882 bus:FullAccounts 2025-04-01 2026-03-31 SC552882 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC552882 core:WithinOneYear 2026-03-31 SC552882 core:AfterOneYear 2026-03-31 SC552882 core:WithinOneYear 2025-03-31 SC552882 core:AfterOneYear 2025-03-31 SC552882 core:ShareCapital 2026-03-31 SC552882 core:SharePremium 2026-03-31 SC552882 core:RevaluationReserve 2026-03-31 SC552882 core:OtherReservesSubtotal 2026-03-31 SC552882 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC552882 core:ShareCapital 2025-03-31 SC552882 core:SharePremium 2025-03-31 SC552882 core:RevaluationReserve 2025-03-31 SC552882 core:OtherReservesSubtotal 2025-03-31 SC552882 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC552882 core:LandBuildings 2026-03-31 SC552882 core:PlantMachinery 2026-03-31 SC552882 core:Vehicles 2026-03-31 SC552882 core:FurnitureFittings 2026-03-31 SC552882 core:OfficeEquipment 2026-03-31 SC552882 core:NetGoodwill 2026-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 SC552882 core:ListedExchangeTraded 2026-03-31 SC552882 core:UnlistedNon-exchangeTraded 2026-03-31 SC552882 core:LandBuildings 2025-03-31 SC552882 core:PlantMachinery 2025-03-31 SC552882 core:Vehicles 2025-03-31 SC552882 core:FurnitureFittings 2025-03-31 SC552882 core:OfficeEquipment 2025-03-31 SC552882 core:NetGoodwill 2025-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC552882 core:ListedExchangeTraded 2025-03-31 SC552882 core:UnlistedNon-exchangeTraded 2025-03-31 SC552882 core:LandBuildings 2025-04-01 2026-03-31 SC552882 core:PlantMachinery 2025-04-01 2026-03-31 SC552882 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2026-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC552882 dpl:GroupUndertakings 2025-04-01 2026-03-31 SC552882 dpl:ParticipatingInterests 2025-04-01 2026-03-31 SC552882 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 SC552882 core:ListedExchangeTraded 2025-04-01 2026-03-31 SC552882 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 SC552882 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 SC552882 dpl:CostSales 2024-04-01 2025-03-31 SC552882 dpl:DistributionCosts 2024-04-01 2025-03-31 SC552882 core:LandBuildings 2024-04-01 2025-03-31 SC552882 core:PlantMachinery 2024-04-01 2025-03-31 SC552882 core:Vehicles 2024-04-01 2025-03-31 SC552882 core:FurnitureFittings 2024-04-01 2025-03-31 SC552882 core:OfficeEquipment 2024-04-01 2025-03-31 SC552882 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 SC552882 core:NetGoodwill 2024-04-01 2025-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC552882 dpl:GroupUndertakings 2024-04-01 2025-03-31 SC552882 dpl:ParticipatingInterests 2024-04-01 2025-03-31 SC552882 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 SC552882 core:ListedExchangeTraded 2024-04-01 2025-03-31 SC552882 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC552882 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC552882 core:NetGoodwill 2026-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 SC552882 core:LandBuildings 2026-03-31 SC552882 core:PlantMachinery 2026-03-31 SC552882 core:Vehicles 2026-03-31 SC552882 core:FurnitureFittings 2026-03-31 SC552882 core:OfficeEquipment 2026-03-31 SC552882 core:AfterOneYear 2026-03-31 SC552882 core:WithinOneYear 2026-03-31 SC552882 core:ListedExchangeTraded 2026-03-31 SC552882 core:UnlistedNon-exchangeTraded 2026-03-31 SC552882 core:ShareCapital 2026-03-31 SC552882 core:SharePremium 2026-03-31 SC552882 core:RevaluationReserve 2026-03-31 SC552882 core:OtherReservesSubtotal 2026-03-31 SC552882 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC552882 core:NetGoodwill 2025-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC552882 core:LandBuildings 2025-03-31 SC552882 core:PlantMachinery 2025-03-31 SC552882 core:Vehicles 2025-03-31 SC552882 core:FurnitureFittings 2025-03-31 SC552882 core:OfficeEquipment 2025-03-31 SC552882 core:AfterOneYear 2025-03-31 SC552882 core:WithinOneYear 2025-03-31 SC552882 core:ListedExchangeTraded 2025-03-31 SC552882 core:UnlistedNon-exchangeTraded 2025-03-31 SC552882 core:ShareCapital 2025-03-31 SC552882 core:SharePremium 2025-03-31 SC552882 core:RevaluationReserve 2025-03-31 SC552882 core:OtherReservesSubtotal 2025-03-31 SC552882 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC552882 core:NetGoodwill 2024-03-31 SC552882 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC552882 core:LandBuildings 2024-03-31 SC552882 core:PlantMachinery 2024-03-31 SC552882 core:Vehicles 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SC552882 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 SC552882 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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C&G HOUSE BUILDERS LIMITED

Registered Number
SC552882
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

C&G HOUSE BUILDERS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | CALDERWOOD, John

Registered Address | 4d Auchingramont Road
| Hamilton
| ML3 6JT

Place of Business | 2 Jones Wynd
| Dalziel Park
| Motherwell
| ML1 5NJ

Registered Number | SC552882 (Scotland)

C&G HOUSE BUILDERS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 2,200 |  |  |  | 4,400
Tangible assets | 4 |  |  | 21,018 |  |  |  | 36,913
|  |  |  | 23,218 |  |  |  | 41,313
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 557 |  |  |  | 434 |  |
Cash at bank and on hand |  | 366,589 |  |  |  | 445,333 |  |
|  | 367,146 |  |  |  | 445,767 |  |
Creditors amounts falling due within one year | 6 | (137,813) |  |  |  | (277,908) |  |
Net current assets (liabilities) |  |  |  | 229,333 |  |  |  | 167,859
Total assets less current liabilities |  |  |  | 252,551 |  |  |  | 209,172
Provisions for liabilities | 7 |  |  | (5,254) |  |  |  | (9,228)
Net assets |  |  |  | 247,297 |  |  |  | 199,944
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  | 247,294 |  |  |  | 199,941
Shareholders' funds |  |  |  | 247,297 |  |  |  | 199,944

- The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 August 2026, and are signed on its behalf by:
CALDERWOOD, John Director Registered Company No. SC552882

C&G HOUSE BUILDERS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the service at the balance sheet date.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 2

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 22,000 |  | 22,000
| At 31 March 26 | 22,000 |  | 22,000
| Amortisation and impairment
| At 01 April 25 | 17,600 |  | 17,600
| Charge for year | 2,200 |  | 2,200
| At 31 March 26 | 19,800 |  | 19,800
| Net book value
| At 31 March 26 | 2,200 |  | 2,200
| At 31 March 25 | 4,400 |  | 4,400

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 33,000 |  | 61,287 |  | 7,026 |  | 101,313
| At 31 March 26 | 33,000 |  | 61,287 |  | 7,026 |  | 101,313
| Depreciation and impairment
| At 01 April 25 | 33,000 |  | 25,974 |  | 5,426 |  | 64,400
| Charge for year | - |  | 15,322 |  | 573 |  | 15,895
| At 31 March 26 | 33,000 |  | 41,296 |  | 5,999 |  | 80,295
| Net book value
| At 31 March 26 | - |  | 19,991 |  | 1,027 |  | 21,018
| At 31 March 25 | - |  | 35,313 |  | 1,600 |  | 36,913

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 557 |  | 434
| Total | 557 |  | 434

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,604 |  | 2,775
| Amounts owed to related parties | 107,306 |  | 259,282
| Taxation and social security | 25,027 |  | 14,330
| Accrued liabilities and deferred income | 2,876 |  | 1,521
| Total | 137,813 |  | 277,908

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 5,254 |  | 9,228
| Total | 5,254 |  | 9,228

8. | Related party transactions
--- | ---
| During the year, the company received an interest free loan from the directors amounting to £107,306 (2025 : £259,282).