Complete Property Services NG Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC440651 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Complete Property Services NG Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J J McGuigan

REGISTERED OFFICE:

16 Cauldhame Farm Road

Falkirk

FK2 7FQ

REGISTERED NUMBER:

SC440651 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Intangible assets

4

3,250

3,500

Tangible assets

5

3,214

3,837

Investments

6

226,084

232,548

233,421

CURRENT ASSETS

Debtors

7

88,326

-

Cash at bank

299,129

282,785

387,455

282,785

CREDITORS

Amounts falling due within one year

8

312,345

327,198

NET CURRENT ASSETS/(LIABILITIES)

75,110

(44,413

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

307,658

189,008

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

9

26,128

Retained earnings

281,430

162,780

307,658

189,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 27 October 2026 and were signed by:

J J McGuigan - Director

1.	STATUTORY INFORMATION

Complete Property Services NG Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and bank balances

Cash and bank balances are measured at the transaction price.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Fixed asset investments

Investments in unlisted company shares, which have been classified as fixed asset investments, are remeasured to market value at each balance sheet date.Gains and losses on remeasurement are recognised in profit or loss for the period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

5,000

AMORTISATION

At 1 February 2025

1,500

Charge for year

250

At 31 January 2026

1,750

NET BOOK VALUE

At 31 January 2026

3,250

At 31 January 2025

3,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

8,965

Additions

449

At 31 January 2026

9,414

DEPRECIATION

At 1 February 2025

5,128

Charge for year

1,072

At 31 January 2026

6,200

NET BOOK VALUE

At 31 January 2026

3,214

At 31 January 2025

3,837

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

226,084

NET BOOK VALUE

At 31 January 2026

226,084

At 31 January 2025

226,084

Cost or valuation at 31 January 2026 is represented by:

Other

investments

£

Valuation in 2025

26,084

Cost

200,000

226,084

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Amounts owed by participating interests

88,326

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

131,714

144,150

Amounts owed to participating interests

-

11,674

Tax

51,871

48,058

Social security and other taxes

9,485

2,537

VAT

36,194

42,120

Other creditors

364

Directors' current accounts

1,305

1,225

Accrued expenses

81,412

77,070

312,345

327,198

9.

RESERVES

Fair

value

reserve

£

At 1 February 2025

and 31 January 2026

26,128