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REGISTERED NUMBER: SC280901 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

CALEDONIAN PACKAGING (HOLDINGS) LIMITED

CALEDONIAN PACKAGING (HOLDINGS) LIMITED (REGISTERED NUMBER: SC280901)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CALEDONIAN PACKAGING (HOLDINGS) LIMITED

COMPANY INFORMATION
for the year ended 31 May 2024







DIRECTORS: A N M Humphery
E J M Scott





REGISTERED OFFICE: 481 Gorgie Road
Edinburgh
EH11 3AD





REGISTERED NUMBER: SC280901 (Scotland)





ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ

CALEDONIAN PACKAGING (HOLDINGS) LIMITED (REGISTERED NUMBER: SC280901)

BALANCE SHEET
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 141,750 143,500
Investments 5 7,000 7,000
148,750 150,500

CURRENT ASSETS
Debtors 6 179,963 126,827
Cash at bank 27,470 64,189
207,433 191,016
NET CURRENT ASSETS 207,433 191,016
TOTAL ASSETS LESS CURRENT
LIABILITIES

356,183

341,516

CAPITAL AND RESERVES
Called up share capital 7,000 7,000
Retained earnings 349,183 334,516
356,183 341,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 January 2025 and were signed on its behalf by:





E J M Scott - Director


CALEDONIAN PACKAGING (HOLDINGS) LIMITED (REGISTERED NUMBER: SC280901)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 May 2024


1. STATUTORY INFORMATION

Caledonian Packaging (Holdings) 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.

Preparation of consolidated financial statements
The financial statements contain information about Caledonian Packaging (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost

Investments in subsidiaries
Investments are stated at cost less any provision for diminution in value.

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 NIL (2023 - NIL).

CALEDONIAN PACKAGING (HOLDINGS) LIMITED (REGISTERED NUMBER: SC280901)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024


4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 June 2023
and 31 May 2024 175,000
DEPRECIATION
At 1 June 2023 31,500
Charge for year 1,750
At 31 May 2024 33,250
NET BOOK VALUE
At 31 May 2024 141,750
At 31 May 2023 143,500

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2023
and 31 May 2024 7,000
NET BOOK VALUE
At 31 May 2024 7,000
At 31 May 2023 7,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 179,963 126,827