Company registration number SC529192 (Scotland)
CAIRNS PROPERTY INVESTMENTS LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CAIRNS PROPERTY INVESTMENTS LTD.
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
CAIRNS PROPERTY INVESTMENTS LTD.
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
1,428,149
1,428,552
Current assets
Trade and other receivables
4
451
1,331
Cash and cash equivalents
21,179
19,045
21,630
20,376
Current liabilities
5
(17,255)
(16,794)
Net current assets
4,375
3,582
Total assets less current liabilities
1,432,524
1,432,134
Non-current liabilities
6
(1,417,862)
(1,417,862)
Net assets
14,662
14,272
Equity
Called up share capital
7
100
100
Retained earnings
14,562
14,172
Total equity
14,662
14,272

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 November 2025
Mr D W Cairns
Director
Company registration number SC529192 (Scotland)
CAIRNS PROPERTY INVESTMENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Cairns Property Investments Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2, Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
None
Fixtures and fittings
25% Reducing balance
Computers
33% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments
Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

CAIRNS PROPERTY INVESTMENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Property, plant and equipment
Freehold land and buildings
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2024 and 31 March 2025
1,426,973
7,952
1,749
1,436,674
Depreciation and impairment
At 1 April 2024
-
0
6,479
1,643
8,122
Depreciation charged in the year
-
0
368
35
403
At 31 March 2025
-
0
6,847
1,678
8,525
Carrying amount
At 31 March 2025
1,426,973
1,105
71
1,428,149
At 31 March 2024
1,426,973
1,473
106
1,428,552
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
1
-
0
Corporation tax recoverable
-
0
881
Other receivables
450
450
451
1,331
CAIRNS PROPERTY INVESTMENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
5
Current liabilities
2025
2024
£
£
Corporation tax
17
-
0
Other payables
17,238
16,794
17,255
16,794
6
Non-current liabilities
2025
2024
£
£
Bank loans and overdrafts
934,940
934,940
Other payables
482,922
482,922
1,417,862
1,417,862

The company's borrowings are secured against its properties.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
90 A Ordinary shares of £1 each
90
90
90
90
10 B Ordinary shares of £1 each
10
10
10
10
100
100
100
100
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