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A B CAIRNS & SON LIMITED

Registered Number
13334014
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

A B CAIRNS & SON LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | CAIRNS, Christopher Michael
| CAIRNS, Kenneth Adrian

Registered Address | 10 Back West Avenue
| Gosforth
| Newcastle Upon Tyne
| NE3 4ES

Registered Number | 13334014 (England and Wales)

A B CAIRNS & SON LIMITED
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,618 |  |  |  | 4,672
|  |  |  | 3,618 |  |  |  | 4,672
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,393 |  |  |  | 15,605 |  |
Cash at bank and on hand |  | 54,009 |  |  |  | 28,427 |  |
|  | 55,402 |  |  |  | 44,032 |  |
Creditors amounts falling due within one year | 5 | (47,564) |  |  |  | (35,218) |  |
Net current assets (liabilities) |  |  |  | 7,838 |  |  |  | 8,814
Total assets less current liabilities |  |  |  | 11,456 |  |  |  | 13,486
Net assets |  |  |  | 11,456 |  |  |  | 13,486
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 11,454 |  |  |  | 13,484
Shareholders' funds |  |  |  | 11,456 |  |  |  | 13,486

- The company was entitled to exemption from audit for this reporting period 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.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2025, and are signed on its behalf by:
CAIRNS, Kenneth Adrian Director Registered Company No. 13334014

A B CAIRNS & SON LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 50
| Plant and machinery | 5
| Vehicles | 5

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 2,725 |  | 1,331 |  | 3,668 |  | 7,724
| At 30 April 25 | 2,725 |  | 1,331 |  | 3,668 |  | 7,724
| Depreciation and impairment
| At 01 May 24 | 164 |  | 686 |  | 2,202 |  | 3,052
| Charge for year | 55 |  | 266 |  | 733 |  | 1,054
| At 30 April 25 | 219 |  | 952 |  | 2,935 |  | 4,106
| Net book value
| At 30 April 25 | 2,506 |  | 379 |  | 733 |  | 3,618
| At 30 April 24 | 2,561 |  | 645 |  | 1,466 |  | 4,672

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 14,325
| Prepayments and accrued income | 1,393 |  | 1,280
| Total | 1,393 |  | 15,605

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 21,295 |  | 3,815
| Amounts owed to related parties | 10,452 |  | 7,947
| Taxation and social security | 14,862 |  | 22,556
| Accrued liabilities and deferred income | 955 |  | 900
| Total | 47,564 |  | 35,218

| 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.