Company Registration No. SC819694 (Scotland)
C&T Inverness Ltd
Unaudited accounts
for the period from 16 August 2024 to 31 August 2025
C&T Inverness Ltd
Unaudited accounts
Contents
C&T Inverness Ltd
Company Information
for the period from 16 August 2024 to 31 August 2025
Company Number
SC819694 (Scotland)
Registered Office
12 Stephens Brae
Inverness
IV2 3JN
Scotland
Accountants
Kerry Mackinnon
Signature Accounting Solutions Ltd
93 Suilven Way
Inverness
Highland
IV3 8PE
C&T Inverness Ltd
Statement of financial position
as at 31 August 2025
Called up share capital not paid
1
Cash at bank and in hand
36,453
Creditors: amounts falling due within one year
(30,784)
Profit and loss account
19,027
Shareholders' funds
19,027
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 November 2025 and were signed on its behalf by
Ionut Gelu Popa
Director
Company Registration No. SC819694
C&T Inverness Ltd
Notes to the Accounts
for the period from 16 August 2024 to 31 August 2025
C&T Inverness Ltd is a private company, limited by shares, registered in Scotland, registration number SC819694. The registered office is 12 Stephens Brae, Inverness, IV2 3JN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
Additions
27,069
6,620
33,689
At 31 August 2025
27,069
6,620
33,689
Charge for the period
14,920
5,412
20,332
At 31 August 2025
14,920
5,412
20,332
At 31 August 2025
12,149
1,208
13,357
C&T Inverness Ltd
Notes to the Accounts
for the period from 16 August 2024 to 31 August 2025
5
Creditors: amounts falling due within one year
2025
Amounts owed to group undertakings and other participating interests
179
Taxes and social security
1,339
Loans from directors
19,009
6
Average number of employees
During the period the average number of employees was 0.