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REGISTERED NUMBER: SC312150 (Scotland)















Unaudited Financial Statements For The Year Ended 30th November 2024

for

CNOCLEE LTD

CNOCLEE LTD (REGISTERED NUMBER: SC312150)






Contents of the Financial Statements
For The Year Ended 30th November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CNOCLEE LTD

Company Information
For The Year Ended 30th November 2024







Directors: C G Meek
G J Meek





Secretary: Mrs G J Meek





Registered office: 5 Selkirk Place
Perth
Highland
PH1 1SH





Registered number: SC312150 (Scotland)





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

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Balance Sheet
30th November 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 45,983 69,442
Investments 5 17,340 -
63,323 69,442

Current assets
Stocks 43,625 26,463
Debtors 6 199,953 178,813
Cash at bank 64,324 67,872
307,902 273,148
Creditors
Amounts falling due within one year 7 161,948 161,028
Net current assets 145,954 112,120
Total assets less current liabilities 209,277 181,562

Creditors
Amounts falling due after more than one
year

8

-

(24,089

)

Provisions for liabilities 9 (8,703 ) (16,676 )
Net assets 200,574 140,797

Capital and reserves
Called up share capital 10 10
Retained earnings 200,564 140,787
Shareholders' funds 200,574 140,797

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

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

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Balance Sheet - continued
30th November 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 Board of Directors and authorised for issue on 30th May 2025 and were signed on its behalf by:





C G Meek - Director


CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Notes to the Financial Statements
For The Year Ended 30th November 2024

1. Statutory information

Cnoclee 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.
Office fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 3 (2023 - 2 ) .

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Notes to the Financial Statements - continued
For The Year Ended 30th November 2024

4. Tangible fixed assets
Office
fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1st December 2023 37,202 63,355 100,557
Disposals - (26,075 ) (26,075 )
At 30th November 2024 37,202 37,280 74,482
Depreciation
At 1st December 2023 14,384 16,731 31,115
Charge for year 4,564 9,320 13,884
Eliminated on disposal - (16,500 ) (16,500 )
At 30th November 2024 18,948 9,551 28,499
Net book value
At 30th November 2024 18,254 27,729 45,983
At 30th November 2023 22,818 46,624 69,442

5. Fixed asset investments
Other
investments
£   
Cost
Reclassification/transfer 17,340
At 30th November 2024 17,340
Net book value
At 30th November 2024 17,340

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 182,149 157,793
Other debtors 13,954 17,340
Prepayments 3,850 3,680
199,953 178,813

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Notes to the Financial Statements - continued
For The Year Ended 30th November 2024

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts - 6,022
Trade creditors 82,483 105,890
Tax 45,832 19,245
Social security and other taxes 5,344 4,301
VAT 24,264 14,350
Accrued expenses 4,025 11,220
161,948 161,028

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts - 24,089

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 8,703 16,676

Deferred
tax
£   
Balance at 1st December 2023 16,676
Provided during year (7,973 )
Balance at 30th November 2024 8,703