Callendar Estate (Biomass) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC362480

Callendar Estate (Biomass) Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Callendar Estate (Biomass) Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	193,673	246,616

Current assets

Stocks		29,100	55,055
Debtors	5	27,005	21,949
Cash at bank and in hand		276,609	112,807
		---------	---------
		332,714	189,811

Creditors: amounts falling due within one year	6	141,346	97,052
		---------	---------
Net current assets		191,368	92,759
		---------	---------
Total assets less current liabilities		385,041	339,375
		---------	---------
Net assets		385,041	339,375
		---------	---------

Capital and reserves

Called up share capital	460,000	460,000
Profit and loss account	( 74,959)	( 120,625)
	---------	---------
Shareholders funds	385,041	339,375
	---------	---------

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Callendar Estate (Biomass) Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

A. G. Wedderburn

Director

Company registration number: SC362480

Callendar Estate (Biomass) 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 Callendar Estate Office, Slamannan Road, Falkirk, FK1 5LX.

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.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	10% straight line
Equipment	-	10% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Tangible assets

	Plant and machinery	Equipment	Biomass Shed	Total
	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	66,715	549,582	125,394	741,691
	--------	---------	---------	---------
Depreciation
At 1 April 2024	66,715	428,360	–	495,075
Charge for the year	–	52,943	–	52,943
	--------	---------	---------	---------
At 31 March 2025	66,715	481,303	–	548,018
	--------	---------	---------	---------
Carrying amount
At 31 March 2025	–	68,279	125,394	193,673
	--------	---------	---------	---------
At 31 March 2024	–	121,222	125,394	246,616
	--------	---------	---------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	16,754	10,024
Other debtors	10,251	11,925
	--------	--------
	27,005	21,949
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	14,306	62
Other creditors	127,040	96,990
	---------	--------
	141,346	97,052
	---------	--------

7. Related party transactions

As at 31 March 2025 there was an outstanding loan due to Callendar No 3 Trust . The balance at 31 March 2025 was £55,000 (2024: £75,000). The loan is interest free. In addition there was further £20,340 (2024: £20,350) due to Callendar No 3 Trust in respect of a Vat liability paid by the Trust.