A B CAIRNS & SON LIMITED


Directors	CAIRNS, Christopher Michael
	CAIRNS, Kenneth Adrian


Registered Number	13334014 (England and Wales)

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:

	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.