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REGISTERED NUMBER: SC556179 (Scotland)












Financial Statements for the Year Ended 31 January 2025

for

CAIRNBLUE LTD

CAIRNBLUE LTD (REGISTERED NUMBER: SC556179)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAIRNBLUE LTD

Company Information
for the Year Ended 31 January 2025







DIRECTORS: C R Livingstone
R Scott





REGISTERED OFFICE: Arch Cafe and Bistro
Main Street
Fettercairn
Aberdeenshire
AB30 1XX





REGISTERED NUMBER: SC556179 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

CAIRNBLUE LTD (REGISTERED NUMBER: SC556179)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,298 2,048

CURRENT ASSETS
Stocks 2,264 2,685
Debtors 5 3,980 7,580
Cash at bank and in hand 831 795
7,075 11,060
CREDITORS
Amounts falling due within one year 6 24,286 17,403
NET CURRENT LIABILITIES (17,211 ) (6,343 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(15,913

)

(4,295

)

CREDITORS
Amounts falling due after more than one
year

7

2,250

5,250
NET LIABILITIES (18,163 ) (9,545 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (18,164 ) (9,546 )
SHAREHOLDERS' FUNDS (18,163 ) (9,545 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

CAIRNBLUE LTD (REGISTERED NUMBER: SC556179)

Balance Sheet - continued
31 January 2025


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2025 and were signed on its behalf by:





C R Livingstone - Director


CAIRNBLUE LTD (REGISTERED NUMBER: SC556179)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Cairnblue 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 - 15% on cost
Fixtures and fittings - 15% on cost
Computer equipment - 15% on cost

Stock
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 Profit & Loss Account, 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 material 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.

CAIRNBLUE LTD (REGISTERED NUMBER: SC556179)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2024
and 31 January 2025 4,705 769 695 6,169
DEPRECIATION
At 1 February 2024 2,822 640 659 4,121
Charge for year 600 115 35 750
At 31 January 2025 3,422 755 694 4,871
NET BOOK VALUE
At 31 January 2025 1,283 14 1 1,298
At 31 January 2024 1,883 129 36 2,048

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 842 -
Other debtors 3,138 7,580
3,980 7,580

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 7,397 7,489
Trade creditors 2,059 2,427
Taxation and social security 4,606 6,047
Other creditors 10,224 1,440
24,286 17,403

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 2,250 5,250

CAIRNBLUE LTD (REGISTERED NUMBER: SC556179)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

8. RELATED PARTY DISCLOSURES

The company was under the control of C Livingstone and R Scott, the directors, throughout the current and previous year.

During the year the directors repaid £4,441 and further advanced £8,744. As at 31 January 2025 included within other creditors (other debtors) is a balance outstanding due to the directors (company) of £8,744 ((2024 - £4,441)). Interest was not charged on this loan. This is in line with the rates as prescribed by HM Revenue & Customs.