1 November 2023 false No description of principal activity Taxfiler 2024.6 SC447019business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC4470192023-10-31 SC4470192023-11-012024-10-31 SC447019business:AuditExemptWithAccountantsReport2023-11-012024-10-31 SC447019business:FilletedAccounts2023-11-012024-10-31 SC4470192024-10-31 SC447019business:Director12023-11-012024-10-31 SC4470192023-10-31 SC447019core:WithinOneYear2024-10-31 SC447019core:WithinOneYear2023-10-31 SC447019core:AfterOneYear2024-10-31 SC447019core:AfterOneYear2023-10-31 SC447019core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC447019core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC447019core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC447019core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC447019core:PreviouslyStatedAmount2024-10-31 SC447019core:PreviouslyStatedAmount2023-10-31 SC447019business:SmallEntities2023-11-012024-10-31 SC447019countries:Scotland2023-11-012024-10-31 SC447019core:MotorVehicles2023-11-012024-10-31 SC447019core:FurnitureFittings2023-11-012024-10-31 SC447019core:LandBuildings2023-10-31 SC447019core:MotorVehicles2023-10-31 SC447019core:FurnitureFittings2023-10-31 SC447019core:LandBuildings2023-11-012024-10-31 SC447019core:LandBuildings2024-10-31 SC447019core:MotorVehicles2024-10-31 SC447019core:FurnitureFittings2024-10-31 SC4470192022-11-012023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC447019 (Scotland)
Caledonian Leasehold Outlets Limited Unaudited accounts for the year ended 31 October 2024
Caledonian Leasehold Outlets Limited Unaudited accounts Contents
Page
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Caledonian Leasehold Outlets Limited Company Information for the year ended 31 October 2024
Director
Sean Hugh Doyle
Company Number
SC447019 (Scotland)
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Caledonian Leasehold Outlets Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,708,449 
71,744 
Current assets
Inventories
16,382 
20,860 
Debtors
8,757 
900 
Cash at bank and in hand
19,172 
75,083 
44,311 
96,843 
Creditors: amounts falling due within one year
(96,104)
(119,800)
Net current liabilities
(51,793)
(22,957)
Total assets less current liabilities
1,656,656 
48,787 
Creditors: amounts falling due after more than one year
(1,652,806)
(28,931)
Net assets
3,850 
19,856 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,848 
19,854 
Shareholders' funds
3,850 
19,856 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 July 2025 and were signed on its behalf by
Sean Hugh Doyle Director Company Registration No. SC447019
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Caledonian Leasehold Outlets Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Caledonian Leasehold Outlets Limited is a private company, limited by shares, registered in Scotland, registration number SC447019.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% on a straight line basis
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2023
- 
60,919 
28,761 
89,680 
Additions
1,575,500 
- 
98,926 
1,674,426 
At 31 October 2024
1,575,500 
60,919 
127,687 
1,764,106 
Depreciation
At 1 November 2023
- 
12,184 
5,752 
17,936 
Charge for the year
- 
12,184 
25,537 
37,721 
At 31 October 2024
- 
24,368 
31,289 
55,657 
Net book value
At 31 October 2024
1,575,500 
36,551 
96,398 
1,708,449 
At 31 October 2023
- 
48,735 
23,009 
71,744 
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Caledonian Leasehold Outlets Limited Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
3,300 
- 
Other debtors
5,457 
- 
8,757 
- 
Amounts falling due after more than one year
Other debtors
- 
900 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
21,039 
9,711 
Obligations under finance leases and hire purchase contracts
7,894 
11,072 
Trade creditors
67,171 
75,779 
Other creditors
- 
23,238 
96,104 
119,800 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,921 
28,931 
Amounts owed to group undertakings and other participating interests
20,000 
- 
Other creditors
1,599,309 
- 
Taxes and social security
9,576 
- 
1,652,806 
28,931 
8
Average number of employees
During the year the average number of employees was 25 (2023: 25).
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