REGISTERED NUMBER: SC358255 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 December 2024

for

Caledonia Bureau Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Caldow

REGISTERED OFFICE:

130 High Street

Dumbarton

G82 1PQ

REGISTERED NUMBER:

SC358255 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

317

333

317

333

CURRENT ASSETS

Stocks

2,805

2,805

Debtors

6

248,772

243,790

Cash at bank and in hand

37,417

41,228

288,994

287,823

CREDITORS

Amounts falling due within one year

7

105,024

152,785

NET CURRENT ASSETS

183,970

135,038

TOTAL ASSETS LESS CURRENT LIABILITIES

184,287

135,371

CREDITORS

Amounts falling due after more than one year

8

40,357

14,824

NET ASSETS

143,930

120,547

CAPITAL AND RESERVES

Called up share capital

128

128

Retained earnings

143,802

120,419

SHAREHOLDERS' FUNDS

143,930

120,547

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 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 25 September 2025 and were signed by:

S Caldow - Director

1.	STATUTORY INFORMATION

Caledonia Bureau 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010 and a business in 2012, being amortised evenly over their estimated useful lives of ten years and 5 years retrospectively.

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 etc

-

33% on cost

Stocks

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

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 6 (2023 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 December 2023

and 30 December 2024

179,680

AMORTISATION

At 31 December 2023

and 30 December 2024

179,680

NET BOOK VALUE

At 30 December 2024

-

At 30 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 31 December 2023

and 30 December 2024

34,777

17,298

52,075

DEPRECIATION

At 31 December 2023

34,777

16,965

51,742

Charge for year

-

16

16

At 30 December 2024

34,777

16,981

51,758

NET BOOK VALUE

At 30 December 2024

-

317

317

At 30 December 2023

-

333

333

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

30.12.23

£

£

Trade debtors

100,919

121,515

Other debtors

147,853

122,275

248,772

243,790

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

30.12.23

£

£

Bank loans and overdrafts

20,952

10,000

Trade creditors

17,860

18,357

Taxation and social security

54,312

118,428

Other creditors

11,900

6,000

105,024

152,785

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.12.24

30.12.23

£

£

Bank loans

40,357

14,824

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.12.24

30.12.23

£

£

Bank loans

61,309

24,824

The bank loan has been secured by a floating charge over the undertaking and all property and assets of the company in favour of The Royal Bank of Scotland PLC.

10.	CONTINGENT LIABILITIES

As at 31 December 2024 the company had no contingent liabilities. (2023 - £nil).

11.	CAPITAL COMMITMENTS

As at 31 December 2024 the company had no capital commitments. (2023 - £nil).

12.	RELATED PARTY DISCLOSURES