CAIRN CONSTRUCTION LTD

Company Registration Number:
SC744683 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 August 2024

End date: 31 March 2025

CAIRN CONSTRUCTION LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

CAIRN CONSTRUCTION LTD

Balance sheet

As at 31 March 2025


Notes
8 months to 31 March 2025
16 months to 31 July 2024


£
£
Fixed assets
Tangible assets: 3 182,905 137,464
Total fixed assets: 182,905 137,464
Current assets
Debtors:   921,008 127,775
Cash at bank and in hand: 1,532,064 913,474
Total current assets: 2,453,072 1,041,249
Creditors: amounts falling due within one year:   (1,448,327) (746,298)
Net current assets (liabilities): 1,004,745 294,951
Total assets less current liabilities: 1,187,650 432,415
Creditors: amounts falling due after more than one year:   (56,420) (35,009)
Provision for liabilities: (45,726)
Total net assets (liabilities): 1,085,504 397,406
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 1,085,503 397,405
Shareholders funds: 1,085,504 397,406

The notes form part of these financial statements

CAIRN CONSTRUCTION LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 December 2025
and signed on behalf of the board by:

Name: George Wallace
Status: Director

The notes form part of these financial statements

CAIRN CONSTRUCTION LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Tangible fixed assets and depreciation policy

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Plant and machinery - 5 years straight line Vehicles - 5 years straight line Office Equipment - 5 years straight line

Other accounting policies

Finance leases and hire purchase contracts Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Trade and other debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

CAIRN CONSTRUCTION LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

8 months to 31 March 2025 16 months to 31 July 2024
Average number of employees during the period 1 1

CAIRN CONSTRUCTION LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 151,537
Additions 75,749
At 31 March 2025 227,286
Depreciation
At 01 August 2024 14,073
Charge for year 30,308
At 31 March 2025 44,381
Net book value
At 31 March 2025 182,905
At 31 July 2024 137,464