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REGISTERED NUMBER: SC247121 (Scotland)









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

CP WAREHOUSING LIMITED

CP WAREHOUSING LIMITED (REGISTERED NUMBER: SC247121)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CP WAREHOUSING LIMITED

COMPANY INFORMATION
for the year ended 31 October 2024







DIRECTORS: R G Arnott
K H M Doyle
G I Russell





REGISTERED OFFICE: 46 Charlotte Square
Edinburgh
EH2 4HQ





REGISTERED NUMBER: SC247121 (Scotland)





AUDITORS: Haines Watts Scotland
Business Advisors, Accountants and
Statutory Auditors
Q Court
3 Quality Street
Edinburgh
EH4 5BP

CP WAREHOUSING LIMITED (REGISTERED NUMBER: SC247121)

BALANCE SHEET
31 October 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 4 - 2,115,856
Debtors 5 2,357 -
2,357 2,115,856
CREDITORS
Amounts falling due within one year 6 - 2,106,897
NET CURRENT ASSETS 2,357 8,959
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,357

8,959

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 2,356 8,958
SHAREHOLDERS' FUNDS 2,357 8,959

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 9 July 2025 and were signed on its behalf by:





G I Russell - Director


CP WAREHOUSING LIMITED (REGISTERED NUMBER: SC247121)

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

1. STATUTORY INFORMATION

CP Warehousing 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.

Since the year end the company has ceased trading. The financial statements have therefore been prepared on a basis other than going concern with assets stated at their recoverable amount and liabilities at amounts expected to settle obligations in full at the balance sheet date.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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).

4. STOCKS
2024 2023
£    £   
Public house properties - 2,115,856

CP WAREHOUSING LIMITED (REGISTERED NUMBER: SC247121)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 2,357 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings - 2,106,503
Taxation and social security - 394
- 2,106,897

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Craig Hunter (Senior Statutory Auditor)
for and on behalf of Haines Watts Scotland

The Report of the Auditors was unqualified.

The audit report included the following emphasis of matter paragraph:

We draw attention to note 2 to the financial statements which explains that the company has ceased to trade and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in note 2. Our opinion is not modified in respect of this matter.

Craig Hunter (Senior Statutory Auditor)
for and on behalf of Haines Watts Scotland

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Caledonian Heritable Limited, a company registered in Scotland.

Consolidated financial statements for Caledonian Heritable Limited are available from Companies house with a registered address of 46 Charlotte Square, Edinburgh, Scotland, EH2 4HQ.