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REGISTERED NUMBER: SC650705 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Caledonian Investment Management Limited

Caledonian Investment Management Limited (Registered number: SC650705)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Caledonian Investment Management Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: K El Karti
D Hunter
T A Williams





REGISTERED OFFICE: Caledonian House
35 Nasmyth Avenue
East Kilbride
Lanarkshire
G75 0QR





REGISTERED NUMBER: SC650705 (Scotland)





ACCOUNTANTS: Sharles Ltd
Chartered Accountants
29 Brandon Street
Hamilton
ML3 6DA

Caledonian Investment Management Limited (Registered number: SC650705)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 5 58,564 55,222

CURRENT ASSETS
Debtors 6 34,305 -
Cash at bank 133,964 96,395
168,269 96,395
CREDITORS
Amounts falling due within one year 7 47,017 34,422
NET CURRENT ASSETS 121,252 61,973
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,816

117,195

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 178,816 116,195
SHAREHOLDERS' FUNDS 179,816 117,195

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 April 2024 and were signed on its behalf by:





D Hunter - Director


Caledonian Investment Management Limited (Registered number: SC650705)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Caledonian Investment Management Limited 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.

2. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is derived from various financial management services supplied by the company.
Turnover is measured at the fair value of these financial management services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

Financial instruments
Current asset investments are measured at fair value, any changes in fair value are recognised in the profit or loss.

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Caledonian Investment Management Limited (Registered number: SC650705)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 60,191
PROVISIONS
At 1 January 2023 4,969
Provision for year (3,342 )
At 31 December 2023 1,627
NET BOOK VALUE
At 31 December 2023 58,564
At 31 December 2022 55,222

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 34,305 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 45,409 32,969
Other creditors 1,608 1,453
47,017 34,422

8. RELATED PARTY DISCLOSURES

Caledonian Financial Management Limited

The company has use of office accomodation without charge, in the premises of Caledonian Financial Management Limited. A company in which the director, Mr D Hunter, is the principal shareholder and director.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Caledonian Investment Management Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caledonian Investment Management Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Caledonian Investment Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caledonian Investment Management Limited and state those matters that we have agreed to state to the Board of Directors of Caledonian Investment Management Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Caledonian Investment Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caledonian Investment Management Limited. You consider that Caledonian Investment Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Caledonian Investment Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sharles Ltd
Chartered Accountants
29 Brandon Street
Hamilton
ML3 6DA


23 April 2024