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CALAILA TAX SERVICES LTD

Registered Number
SC668950
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2025

CALAILA TAX SERVICES LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors

MCCREATH, Liam
MCCREATH, Michelle Elizabeth

Registered Address

C/O Mccreath Accountancy Phoenix House, Ground Floor Left,
Phoenix Business Park
Linwood
PA1 2BH

Registered Number

SC668950 (Scotland)
CALAILA TAX SERVICES LTD
Balance Sheet as at
31 July 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets374,07970,988
74,07970,988
Current assets
Debtors232,51053,361
Cash at bank and on hand120,49612,273
353,00665,634
Creditors amounts falling due within one year4(113,536)(111,380)
Net current assets (liabilities)239,470(45,746)
Total assets less current liabilities313,54925,242
Creditors amounts falling due after one year5(215,473)(5,462)
Net assets98,07619,780
Capital and reserves
Called up share capital100100
Profit and loss account97,97619,680
Shareholders' funds98,07619,780
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2025, and are signed on its behalf by:
MCCREATH, Liam
Director
MCCREATH, Michelle Elizabeth
Director

Registered Company No. SC668950
CALAILA TAX SERVICES LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20252024
Average number of employees during the year1310
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 2479,39118,31897,709
Additions12,19914,70326,902
At 31 July 2591,59033,021124,611
Depreciation and impairment
At 01 August 2416,13510,58626,721
Charge for year16,4057,40623,811
At 31 July 2532,54017,99250,532
Net book value
At 31 July 2559,05015,02974,079
At 31 July 2463,2567,73270,988
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables72,36054,260
Taxation and social security41,17657,120
Total113,536111,380
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts215,4735,462
Total215,4735,462
6.Provisions for liabilities