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REGISTERED NUMBER: SC681401 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Cuilcheanna House Limited

Cuilcheanna House Limited (Registered number: SC681401)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cuilcheanna House Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Ms E Thorpe





SECRETARY: Turcan Connell Company Secretaries Ltd





REGISTERED OFFICE: Cuilcheanna House
Onich
Fort William
PH33 6SD





REGISTERED NUMBER: SC681401 (Scotland)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Cuilcheanna House Limited (Registered number: SC681401)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 15,000 15,000
Tangible assets 5 423,505 217,372
438,505 232,372

CURRENT ASSETS
Debtors 6 32,568 36,598
Cash at bank and in hand 4,035 1,318
36,603 37,916
CREDITORS
Amounts falling due within one year 7 525,652 298,757
NET CURRENT LIABILITIES (489,049 ) (260,841 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(50,544

)

(28,469

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (50,545 ) (28,470 )
(50,544 ) (28,469 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 21 August 2025 and were signed by:





Ms E Thorpe - Director


Cuilcheanna House Limited (Registered number: SC681401)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Cuilcheanna House 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.

Turnover
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Cuilcheanna House Limited (Registered number: SC681401)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 15,000
NET BOOK VALUE
At 30 November 2024 15,000
At 30 November 2023 15,000

5. TANGIBLE FIXED ASSETS
Fixtures
Long and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 December 2023 208,909 15,299 167 224,375
Additions 208,260 - - 208,260
At 30 November 2024 417,169 15,299 167 432,635
DEPRECIATION
At 1 December 2023 - 6,976 27 7,003
Charge for year - 2,080 47 2,127
At 30 November 2024 - 9,056 74 9,130
NET BOOK VALUE
At 30 November 2024 417,169 6,243 93 423,505
At 30 November 2023 208,909 8,323 140 217,372

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Other Debtors 31,725 31,725
VAT - 4,030
Prepayments 843 843
32,568 36,598

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 662 2,163
VAT 245 -
Flow PR Limited 225,176 85,976
Directors' loan accounts 298,789 209,838
Accrued expenses 780 780
525,652 298,757

Cuilcheanna House Limited (Registered number: SC681401)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.