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REGISTERED NUMBER: SC399895 (Scotland)















Unaudited Financial Statements For The Year Ended 31st May 2024

for

CAIRNGORM BUILDING SERVICES LIMITED

CAIRNGORM BUILDING SERVICES LIMITED (REGISTERED NUMBER: SC399895)






Contents of the Financial Statements
For The Year Ended 31st May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAIRNGORM BUILDING SERVICES LIMITED

Company Information
For The Year Ended 31st May 2024







Director: K H Irvine





Registered office: Drumrunie
Deshar Road
Boat of Garten
Inverness-Shire
PH24 3BN





Registered number: SC399895 (Scotland)





Accountants: Goldwells
15-17 High Street
Kingussie
Inverness-Shire
PH21 1HS

CAIRNGORM BUILDING SERVICES LIMITED (REGISTERED NUMBER: SC399895)

Balance Sheet
31st May 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 115,497 70,572

Current assets
Stocks 4,235 26,155
Debtors 5 61,007 112,863
Cash at bank 41,888 20,473
107,130 159,491
Creditors
Amounts falling due within one year 6 50,577 49,458
Net current assets 56,553 110,033
Total assets less current liabilities 172,050 180,605

Creditors
Amounts falling due after more than one
year

7

(31,967

)

(23,867

)

Provisions for liabilities (8,643 ) (12,361 )
Net assets 131,440 144,377

Capital and reserves
Called up share capital 2 1
Retained earnings 131,438 144,376
131,440 144,377

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

CAIRNGORM BUILDING SERVICES LIMITED (REGISTERED NUMBER: SC399895)

Balance Sheet - continued
31st May 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 26th February 2025 and were signed by:





K H Irvine - Director


CAIRNGORM BUILDING SERVICES LIMITED (REGISTERED NUMBER: SC399895)

Notes to the Financial Statements
For The Year Ended 31st May 2024

1. Statutory information

Cairngorm Building Services 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. 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 4 ) .

CAIRNGORM BUILDING SERVICES LIMITED (REGISTERED NUMBER: SC399895)

Notes to the Financial Statements - continued
For The Year Ended 31st May 2024

4. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1st June 2023 10,000 194,291 204,291
Additions - 72,943 72,943
Disposals - (19,519 ) (19,519 )
At 31st May 2024 10,000 247,715 257,715
Depreciation
At 1st June 2023 - 133,719 133,719
Charge for year - 24,451 24,451
Eliminated on disposal - (15,952 ) (15,952 )
At 31st May 2024 - 142,218 142,218
Net book value
At 31st May 2024 10,000 105,497 115,497
At 31st May 2023 10,000 60,572 70,572

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 4,062 64,367
Work in progress 39,250 41,750
Other debtors 17,695 6,746
61,007 112,863

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 9,297 -
Trade creditors 18,430 20,191
Taxation and social security 706 16,550
Other creditors 22,144 12,717
50,577 49,458

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 18,594 -
Other creditors 13,373 23,867
31,967 23,867

8. Director's advances, credits and guarantees

As at 31st May 2024 the company owed its sole director and shareholder, Mr K Irvine, £44 (2023 - £436).
There are no repayment terms and interest is not charged.