Carden Project Management Limited

Registered number

SC165645

Filleted Accounts

31 July 2025

Carden Project Management Limited
Registered number:		SC165645
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		91,010			97,963

Current assets
Debtors	5	749,910			407,174
Cash at bank and in hand		860,202			1,055,988
		1,610,112			1,463,162

Creditors: amounts falling due within one year	6	(377,544)			(285,023)

Net current assets			1,232,568			1,178,139

Net assets			1,323,578			1,276,102

Capital and reserves
Called up share capital			45			62
Share premium			38			38
Profit and loss account			1,323,495			1,276,002

Shareholders' funds			1,323,578			1,276,102

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N D Gray
Director
Approved by the board on 9 December 2025

Carden Project Management Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			Not depreciated
	Plant and machinery			over 3 years straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

2	Share buyback and cancellation
	During the year the company repurchased and cancelled 17 ordinary shares of £1 each at a total cost of £100,000. The nominal value of £17 has been deducted from called up share capital and the premium of £99,983 has been charged to retained earnings.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		7


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	83,950		26,597		5,000		115,547
	Additions	-		779		-		779
	Disposals	-		-		(5,000)		(5,000)
	At 31 July 2025	83,950		27,376		-		111,326

	Depreciation
	At 1 August 2024	-		17,501		83		17,584
	Charge for the year	-		2,815		-		2,815
	On disposals	-		-		(83)		(83)
	At 31 July 2025	-		20,316		-		20,316

	Net book value
	At 31 July 2025	83,950		7,060		-		91,010
	At 31 July 2024	83,950		9,096		4,917		97,963


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					83,950		83,950
	Cumulative depreciation based on historical cost					-		-
						83,950		83,950


5	Debtors					2025		2024
£							£

	Trade debtors					319,443		322,384
	Other debtors					430,467		84,790
						749,910		407,174


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					226,355		198,688
	Taxation and social security costs					56,878		54,398
	Other creditors					94,311		31,937
						377,544		285,023


7	Controlling party

	During the current and previous year the company was controlled by the director Mr N D Gray.


8	Other information

	Carden Project Management Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	37 Albyn Place
	Aberdeen
	AB10 1YN