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REGISTERED NUMBER: SC628128 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

CAIRNGRYFFE GUNDOGS LTD

CAIRNGRYFFE GUNDOGS LTD (REGISTERED NUMBER: SC628128)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

CAIRNGRYFFE GUNDOGS LTD

Company Information
for the Year Ended 30 April 2024







DIRECTOR: J K Haynes





REGISTERED OFFICE: 85 High Street
Biggar
ML12 6DL





REGISTERED NUMBER: SC628128 (Scotland)





ACCOUNTANTS: G O Thomson & Co
Chartered Accountants
85 High Street
Biggar
ML12 6DL

CAIRNGRYFFE GUNDOGS LTD (REGISTERED NUMBER: SC628128)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,117 32,193

CURRENT ASSETS
Stocks 18,750 56,250
Debtors 5 31,631 12,495
Cash at bank and in hand 1,136 3,700
51,517 72,445
CREDITORS
Amounts falling due within one year 6 25,936 21,832
NET CURRENT ASSETS 25,581 50,613
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,698

82,806

CREDITORS
Amounts falling due after more than one
year

7

(16,210

)

(25,894

)

PROVISIONS FOR LIABILITIES (4,772 ) (6,117 )
NET ASSETS 29,716 50,795

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 29,616 50,695
29,716 50,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

CAIRNGRYFFE GUNDOGS LTD (REGISTERED NUMBER: SC628128)

Balance Sheet - continued
30 April 2024


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 15 January 2025 and were signed by:





J K Haynes - Director


CAIRNGRYFFE GUNDOGS LTD (REGISTERED NUMBER: SC628128)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Cairngryffe Gundogs 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.

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 reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2023 - 1 ) .

CAIRNGRYFFE GUNDOGS LTD (REGISTERED NUMBER: SC628128)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 49,501
Additions 1,215
At 30 April 2024 50,716
DEPRECIATION
At 1 May 2023 17,308
Charge for year 8,291
At 30 April 2024 25,599
NET BOOK VALUE
At 30 April 2024 25,117
At 30 April 2023 32,193

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 31,631 12,495

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 8,549 9,146
Other creditors 17,387 12,686
25,936 21,832

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 16,210 25,894

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Cairngryffe Gundogs Ltd

The following reproduces the text of the report prepared for the director 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 Director 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 Cairngryffe Gundogs Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet 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 director of Cairngryffe Gundogs Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cairngryffe Gundogs Ltd and state those matters that we have agreed to state to the director of Cairngryffe Gundogs Ltd 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 director for our work or for this report.

It is your duty to ensure that Cairngryffe Gundogs Ltd 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 loss of Cairngryffe Gundogs Ltd. You consider that Cairngryffe Gundogs Ltd 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 Cairngryffe Gundogs Ltd. 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.






G O Thomson & Co
Chartered Accountants
85 High Street
Biggar
ML12 6DL


15 January 2025