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COMPANY REGISTRATION NUMBER: SC726429

Cacu Concepts Limited

Filleted Unaudited Financial Statements

31 March 2025

Cacu Concepts Limited

Financial Statements

Year ended 31 March 2025

Contents | Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

Cacu Concepts Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Cacu Concepts Limited

Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cacu Concepts Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Cacu Concepts Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Cacu Concepts Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cacu Concepts Limited and its director for our work or for this report.
It is your duty to ensure that Cacu Concepts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cacu Concepts Limited. You consider that Cacu Concepts Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Cacu Concepts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
4 November 2025

Cacu Concepts Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 4 | 1,197 |  | 1,197

Creditors: amounts falling due within one year | 5 | 1,000 |  | 1,000
| ------- |  | -------
Net current assets |  | 197 | 197
|  | ---- | ----
Total assets less current liabilities |  | 197 | 197
|  | ---- | ----
Net assets |  | 197 | 197
|  | ---- | ----

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 196 | 196
|  | ---- | ----
Shareholders funds |  | 197 | 197
|  | ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 4 November 2025 , and are signed on behalf of the board by:

Mr A Cummings |
Director |

Company registration number: SC726429

Cacu Concepts Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Briarlea House, Lanark Road, Larkhall, ML9 2UE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,197 | 1,197
| ------- | -------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 1,000 | 1,000
| ------- | -------

6. Director's advances, credits and guarantees
As at 31st March 2025, the company owed the director NIL. (2024: £Nil).