SCOTIA HOMES (HOLDINGS) LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

CT Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors, having made careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statement, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in in preparing the annual financial statements.”

Group structure

1. SCOTIA HOMES (HOLDINGS) LIMITED · parent
   1. Scotia Homes Limited 100%
   2. Scotia (Brechin West) Limited 100%
   3. Scotia (Highland) Limited 100%
   4. Scotia (Foveran Village) Limited 100%
   5. Scotia (Knockhall) Limited 100%
   6. Scotia (Stratton) Limited 100%
   7. Scotia (Highwood) Limited 100%
   8. Scotia (Tayside) Limited 100%
   9. Scotia (Midmill) Limited 100%
   10. Scotia (Glenview) Limited 100%
   11. Scotia Developments Limited 100%
   12. Scotia Homes (North) Limited 100%
   13. Scotia (City & Shire) Limited 100%
   14. Scotia (Dalfaber) Limited 100%
   15. Scotia (Fife) Limited 100%
   16. Caledonia Homes (Scotland) Limited 100%

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

13

last 12 months

Capital events

4

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -23.3%

  £50,680,860 → £38,896,460

• Cash

  +171.8%

  £987,309 → £2,683,981

• Net assets

  -27.5%

  £23,353,141 → £16,939,957

• Employees

  -15.5%

  181 → 153

• Operating profit

  -68.7%

  £3,436,560 → £1,077,061

• Profit before tax

  -208.1%

  -£2,556,744 → -£7,878,194

• Wages

  -0.8%

  £7,396,254 → £7,336,112

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers