REGISTERED NUMBER: SC738062 (Scotland)

Financial Statements for the Year Ended 31 July 2025

for

Cairn Safety Technology Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W H Downie

G I Priestly

B J Maguire

SECRETARY:

REGISTERED OFFICE:

Unit 9J

Voight Road

Victoria Green Business Park

Carnoustie

Tayside

DD7 7DS

REGISTERED NUMBER:

SC738062 (Scotland)

ACCOUNTANTS:

Monteaths

Cairnfield

14 School Road

Balmullo

St Andrews

Fife

KY16 0BD

FIXED ASSETS

Tangible assets

4

793,297

2,129

CURRENT ASSETS

Stocks

-

236,347

Debtors

5

234,488

21,878

Cash at bank

11,190

4,452

245,678

262,677

CREDITORS

Amounts falling due within one year

6

78,832

107,756

NET CURRENT ASSETS

166,846

154,921

TOTAL ASSETS LESS CURRENT LIABILITIES

960,143

157,050

CREDITORS

Amounts falling due after more than one year

7

185,000

150,000

NET ASSETS

775,143

7,050

CAPITAL AND RESERVES

Called up share capital

254

254

Share premium

79,846

79,846

Retained earnings

695,043

(73,050

)

775,143

7,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

J W H Downie - Director

G I Priestly - Director

B J Maguire - Director

1.	STATUTORY INFORMATION

Cairn Safety Technology Ltd 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.

Plant and machinery etc

-

25% on reducing balance and at varying rates on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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

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 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

2,839

Additions

792,050

At 31 July 2025

794,889

DEPRECIATION

At 1 August 2024

710

Charge for year

882

At 31 July 2025

1,592

NET BOOK VALUE

At 31 July 2025

793,297

At 31 July 2024

2,129

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

234,488

21,878

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

31,369

5,713

Trade creditors

32,245

64,843

Other creditors

15,218

37,200

78,832

107,756

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

185,000

150,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is a directors' loan balance of £7,850 (2024 - £34,400). The directors loan is interest-free and has no fixed repayment terms.