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REGISTERED NUMBER: SC135609 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CADDER DEVELOPMENTS LIMITED

CADDER DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC135609)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CADDER DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: D J Harley
Mrs J Harley





SECRETARY: Mrs J Harley





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC135609 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

CADDER DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC135609)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,796 3,694
Investment property 5 245,000 245,000
247,796 248,694

CURRENT ASSETS
Debtors 6 304 3,696
Cash at bank 48,139 126,191
48,443 129,887
CREDITORS
Amounts falling due within one year 7 141,163 168,093
NET CURRENT LIABILITIES (92,720 ) (38,206 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,076

210,488

PROVISIONS FOR LIABILITIES 3,941 -
NET ASSETS 151,135 210,488

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 8 99,543 103,908
Retained earnings 51,590 106,578
151,135 210,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

CADDER DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC135609)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 21 August 2024 and were signed on its behalf by:





D J Harley - Director


CADDER DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC135609)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Cadder Developments 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.

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.

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

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 - 25% on a straight line basis
Fixtures and fittings - 15% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in 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.

3. EMPLOYEES AND DIRECTORS

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

CADDER DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC135609)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 9,421 3,721 548 13,690
Additions 157 - - 157
At 30 November 2023 9,578 3,721 548 13,847
DEPRECIATION
At 1 December 2022 8,460 1,355 181 9,996
Charge for year 520 355 180 1,055
At 30 November 2023 8,980 1,710 361 11,051
NET BOOK VALUE
At 30 November 2023 598 2,011 187 2,796
At 30 November 2022 961 2,366 367 3,694

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022
and 30 November 2023 245,000
NET BOOK VALUE
At 30 November 2023 245,000
At 30 November 2022 245,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 304 3,696

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 2
Taxation and social security 1,655 1,552
Other creditors 139,508 166,539
141,163 168,093

CADDER DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC135609)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. RESERVES
Revaluation
reserve
£   
At 1 December 2022 103,908
Movement (4,365 )

At 30 November 2023 99,543