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REGISTERED NUMBER: SC125210 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

The Caledonian Tree Company Limited

The Caledonian Tree Company Limited (Registered number: SC125210)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


The Caledonian Tree Company Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: J V Single
Mrs S W Single





SECRETARY: Mrs S W Single





REGISTERED OFFICE: Cowbraehill
Tynehead
Pathhead
Midlothian
EH37 5XT





REGISTERED NUMBER: SC125210 (Scotland)





ACCOUNTANTS: EQ Accountants Ltd
47-49 The Square
Kelso
Roxburghshire
TD5 7HW

The Caledonian Tree Company Limited (Registered number: SC125210)

Statement of Financial Position
31 October 2024

31/10/24 31/10/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 147,011 89,095
147,011 89,095

CURRENT ASSETS
Inventories 206,277 271,082
Debtors 6 157,235 281,786
Cash at bank 364,439 120,461
727,951 673,329
CREDITORS
Amounts falling due within one year 7 211,886 232,570
NET CURRENT ASSETS 516,065 440,759
TOTAL ASSETS LESS CURRENT
LIABILITIES

663,076

529,854

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 662,976 529,754
SHAREHOLDERS' FUNDS 663,076 529,854

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Caledonian Tree Company Limited (Registered number: SC125210)

Statement of Financial Position - continued
31 October 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:





Mrs S W Single - Director


The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

The Caledonian Tree Company 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Research & Development are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Inventories 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

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.

Going concern
The directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023
and 31 October 2024 8,043
AMORTISATION
At 1 November 2023
and 31 October 2024 8,043
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 13,965 542,298 556,263
Additions - 102,702 102,702
Disposals - (47,419 ) (47,419 )
At 31 October 2024 13,965 597,581 611,546
DEPRECIATION
At 1 November 2023 13,965 453,203 467,168
Charge for year - 32,815 32,815
Eliminated on disposal - (35,448 ) (35,448 )
At 31 October 2024 13,965 450,570 464,535
NET BOOK VALUE
At 31 October 2024 - 147,011 147,011
At 31 October 2023 - 89,095 89,095

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade debtors 137,373 266,574
Other debtors 19,862 15,212
157,235 281,786

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade creditors 95,998 101,176
Taxation and social security 19,539 9,976
Other creditors 96,349 121,418
211,886 232,570

8. SECURED DEBTS

The Royal Bank of Scotland PLC hold a bond and floating charge over all of the Company's property and assets.

The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

31/10/24 31/10/23
£    £   
J V Single
Balance outstanding at start of year - 9,672
Amounts repaid - (9,672 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mrs S W Single
Balance outstanding at start of year - 11,154
Amounts repaid - (11,154 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -