REGISTERED NUMBER: SC727156 (Scotland)

Financial Statements For The Year Ended 31st March 2025

for

CAIRNGORMS HOUSING PARTNERSHIP

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

S Dowden

M P Dearman

S White

C Mills

Registered office:

Inverdruie House

Aviemore

PH22 1QH

Registered number:

SC727156 (Scotland)

Accountants:

Goldwells

15-17 High Street

Kingussie

Inverness-Shire

PH21 1HS

Current assets

Debtors

4

375

375

Cash at bank

13,220

18,148

13,595

18,523

Creditors

Amounts falling due within one year

5

6,565

11,022

Net current assets

7,030

7,501

Total assets less current liabilities

7,030

7,501

Reserves

Income and expenditure account

7,030

7,501

7,030

7,501

7,030

7,501

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 surplus or deficit 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 30th September 2025 and were signed on its behalf by:

C Mills - Director

1.	Statutory information

Cairngorms Housing Partnership is a private company, limited by guarantee , 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.

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.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

375

375

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

4,062

Directors' current accounts

6,000

6,000

Deferred income

-

393

Accrued expenses

565

567

6,565

11,022

6.	Directors' advances, credits and guarantees

As at 31 March 2025 the limited company owed it directors, a total of £6,000 (2024 £6,000).

There are no repayment terms and interest is not charged.