1 January 2025 false No description of principal activity Taxfiler 2024.6 SC791731business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC7917312024-12-31 SC7917312025-01-012025-12-31 SC791731business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC791731business:FilletedAccounts2025-01-012025-12-31 SC7917312025-12-31 SC791731business:Director12025-01-012025-12-31 SC791731business:RegisteredOffice2025-01-012025-12-31 SC7917312024-12-31 SC791731core:WithinOneYear2025-12-31 SC791731core:WithinOneYear2024-12-31 SC791731core:AfterOneYear2025-12-31 SC791731core:AfterOneYear2024-12-31 SC791731core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC791731core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC791731core:PreviouslyStatedAmount2025-12-31 SC791731core:PreviouslyStatedAmount2024-12-31 SC791731business:SmallEntities2025-01-012025-12-31 SC791731countries:Scotland2025-01-012025-12-31 SC791731core:PlantMachinery2025-01-012025-12-31 SC791731core:PlantMachinery2024-12-31 SC791731core:PlantMachinery2025-12-31 SC7917312023-12-072024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC791731 (Scotland)
CM SITE SERVICES SCOTLAND LIMITED Unaudited accounts for the year ended 31 December 2025
CM SITE SERVICES SCOTLAND LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CM SITE SERVICES SCOTLAND LIMITED Company Information for the year ended 31 December 2025
Director
Christopher Mackrell
Company Number
SC791731 (Scotland)
Registered Office
42 Hillside Croy Kilsyth Glasgow Lanarkshire G65 9HL Scotland
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CM SITE SERVICES SCOTLAND LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,040 
25,200 
Current assets
Debtors
5
236,000 
34 
Cash at bank and in hand
29,678 
555 
265,678 
589 
Creditors: amounts falling due within one year
6
(12,887)
(11,033)
Net current assets/(liabilities)
252,791 
(10,444)
Total assets less current liabilities
267,831 
14,756 
Creditors: amounts falling due after more than one year
7
(267,576)
- 
Net assets
255 
14,756 
Capital and reserves
Profit and loss account
255 
14,756 
Shareholders' funds
255 
14,756 
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 June 2026 and were signed on its behalf by
Christopher Mackrell Director Company Registration No. SC791731
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CM SITE SERVICES SCOTLAND LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
CM SITE SERVICES SCOTLAND LIMITED is a private company, limited by shares, registered in Scotland, registration number SC791731. The registered office is 42 Hillside, Croy, Kilsyth, Glasgow, Lanarkshire, G65 9HL, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%rbm
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
31,500 
Disposals
(8,000)
At 31 December 2025
23,500 
Depreciation
At 1 January 2025
6,300 
Charge for the year
3,760 
On disposals
(1,600)
At 31 December 2025
8,460 
Net book value
At 31 December 2025
15,040 
At 31 December 2024
25,200 
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CM SITE SERVICES SCOTLAND LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
34 
Trade debtors
236,000 
- 
236,000 
34 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
12,137 
- 
Loans from directors
- 
10,283 
Accruals
750 
750 
12,887 
11,033 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
70,000 
- 
Loans from directors
197,576 
- 
267,576 
- 
8
Transactions with related parties
Modern Homes Development owes £236,000 to CM Site Services Ltd
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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