REGISTERED NUMBER: SC168949 (Scotland)

Financial Statements

For The Year Ended 31 December 2023

for

Caber Installations Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Graham George Eadie

SECRETARY:

Graham George Eadie

REGISTERED OFFICE:

30 Tollpark Road

Wardpark

Cumbernauld

Glasgow

G68 0LW

REGISTERED NUMBER:

SC168949 (Scotland)

ACCOUNTANTS:

Cahill Jack Associates Limited

91 Alexander Street

Airdrie

North Lanarkshire

ML6 0BD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,254

9,671

7,254

9,671

CREDITORS

Amounts falling due within one year

6

69,234

56,999

NET CURRENT LIABILITIES

(69,234

)

(56,999

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(61,980

)

(47,328

)

CREDITORS

Amounts falling due after more than one year

7

15,000

25,000

NET LIABILITIES

(76,980

)

(72,328

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(76,982

)

(72,330

)

SHAREHOLDERS' FUNDS

(76,980

)

(72,328

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 22 September 2025 and were signed by:

Graham George Eadie - Director

1.	STATUTORY INFORMATION

Caber Installations 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 sales and installation of kitchens, net of VAT.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2023

and 31 December 2023

15,000

AMORTISATION

At 1 January 2023

and 31 December 2023

15,000

NET BOOK VALUE

At 31 December 2023

-

At 31 December 2022

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2023

and 31 December 2023

250

132

42,875

43,257

DEPRECIATION

At 1 January 2023

250

132

33,204

33,586

Charge for year

-

-

2,417

2,417

At 31 December 2023

250

132

35,621

36,003

NET BOOK VALUE

At 31 December 2023

-

-

7,254

7,254

At 31 December 2022

-

-

9,671

9,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Bank loans and overdrafts

21,998

19,941

Trade creditors

981

776

Taxation and social security

42,870

33,085

Other creditors

3,385

3,197

69,234

56,999

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023

2022

£

£

Bank loans

15,000

25,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

2023

2022

£

£

Bank loans

25,000

35,000

The BBL loan is supported by a 100% guarantee from the UK Government.