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REGISTERED NUMBER: SC493696 (Scotland)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Caledonia Doors Limited

Caledonia Doors Limited (Registered number: SC493696)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Caledonia Doors Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: Kevin M Byrne
Michael Stokes





REGISTERED OFFICE: 9A Tannoch Drive
Lenziemill Industrial Estate
Cumbernauld
Glasgow
G67 2XX





REGISTERED NUMBER: SC493696 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Caledonia Doors Limited (Registered number: SC493696)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 263,888 314,232

CURRENT ASSETS
Stock 370,858 427,631
Debtors 5 296,591 266,371
Cash at bank and in hand 1,332 1,508
668,781 695,510
CREDITORS
Amounts falling due within one year 6 554,683 671,641
NET CURRENT ASSETS 114,098 23,869
TOTAL ASSETS LESS CURRENT
LIABILITIES

377,986

338,101

CREDITORS
Amounts falling due after more than one
year

7

(91,255

)

(146,047

)

PROVISIONS FOR LIABILITIES 10 (60,793 ) (72,436 )
NET ASSETS 225,938 119,618

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 225,936 119,616
SHAREHOLDERS' FUNDS 225,938 119,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

Caledonia Doors Limited (Registered number: SC493696)

Balance Sheet - continued
28 February 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2025 and were signed on its behalf by:





Kevin M Byrne - Director


Caledonia Doors Limited (Registered number: SC493696)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Caledonia Doors 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Long leasehold - 10% on cost
Plant and machinery - 15% on reducing balance
Fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

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

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Caledonia Doors Limited (Registered number: SC493696)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 28 ) .

Caledonia Doors Limited (Registered number: SC493696)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Fittings
Long Plant and and
leasehold machinery equipment
£    £    £   
COST
At 1 March 2024 30,077 364,835 325
Disposals - - -
At 28 February 2025 30,077 364,835 325
DEPRECIATION
At 1 March 2024 9,024 96,315 142
Charge for year 3,008 40,280 46
Eliminated on disposal - - -
At 28 February 2025 12,032 136,595 188
NET BOOK VALUE
At 28 February 2025 18,045 228,240 137
At 29 February 2024 21,053 268,520 183

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 March 2024 59,000 5,714 459,951
Disposals (5,000 ) - (5,000 )
At 28 February 2025 54,000 5,714 454,951
DEPRECIATION
At 1 March 2024 36,945 3,293 145,719
Charge for year 5,218 606 49,158
Eliminated on disposal (3,814 ) - (3,814 )
At 28 February 2025 38,349 3,899 191,063
NET BOOK VALUE
At 28 February 2025 15,651 1,815 263,888
At 29 February 2024 22,055 2,421 314,232

Caledonia Doors Limited (Registered number: SC493696)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 March 2024
and 28 February 2025 223,175 33,500 256,675
DEPRECIATION
At 1 March 2024 33,476 14,657 48,133
Charge for year 28,455 4,711 33,166
At 28 February 2025 61,931 19,368 81,299
NET BOOK VALUE
At 28 February 2025 161,244 14,132 175,376
At 29 February 2024 189,699 18,843 208,542

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 238,757 266,371
Other debtors 57,834 -
296,591 266,371

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 39,345 79,534
Hire purchase contracts (see note 8) 44,791 52,556
Trade creditors 335,711 367,551
Taxation and social security 124,801 98,931
Other creditors 10,035 73,069
554,683 671,641

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans 3,333 13,333
Hire purchase contracts (see note 8) 87,922 132,714
91,255 146,047

Caledonia Doors Limited (Registered number: SC493696)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025 2024
£    £   
Net obligations repayable:
Within one year 44,791 52,556
Between one and five years 87,922 132,714
132,713 185,270

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank overdrafts 29,345 34,153
Other loans - 63,188
29,345 97,341

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 60,793 72,436

Deferred
tax
£   
Balance at 1 March 2024 72,436
Provided during year (11,643 )
Balance at 28 February 2025 60,793

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2

Caledonia Doors Limited (Registered number: SC493696)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Director's loan accounts were overdrawn by the following amounts:

K Byrne - £29,470
M Stokes - £28,364

Both director's loans will be paid back within 9 months of the year end.