Cartoriche Ltd SC578627 true 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is has been survey data processing and cartography Digita Accounts Production Advanced 6.30.9574.0 true Richard Codd SC578627 2024-11-01 2025-10-31 SC578627 2025-10-31 SC578627 bus:OrdinaryShareClass1 2025-10-31 SC578627 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC578627 core:ShareCapital 2025-10-31 SC578627 core:CurrentFinancialInstruments 2025-10-31 SC578627 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC578627 core:FurnitureFittingsToolsEquipment 2025-10-31 SC578627 core:DeferredTaxation 2025-10-31 SC578627 bus:FRS102 2024-11-01 2025-10-31 SC578627 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC578627 bus:FullAccounts 2024-11-01 2025-10-31 SC578627 bus:RegisteredOffice 2024-11-01 2025-10-31 SC578627 bus:Director1 2024-11-01 2025-10-31 SC578627 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC578627 bus:EntityNoLongerTradingButTradedInPast 2024-11-01 2025-10-31 SC578627 bus:Consolidated 2024-11-01 2025-10-31 SC578627 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC578627 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 SC578627 countries:Scotland 2024-11-01 2025-10-31 SC578627 2024-10-31 SC578627 core:FurnitureFittingsToolsEquipment 2024-10-31 SC578627 core:DeferredTaxation 2024-10-31 SC578627 2024-10-31 SC578627 bus:OrdinaryShareClass1 2024-10-31 SC578627 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC578627 core:ShareCapital 2024-10-31 SC578627 core:CurrentFinancialInstruments 2024-10-31 SC578627 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC578627 core:FurnitureFittingsToolsEquipment 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC578627

Cartoriche Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Cartoriche Ltd

Profit and Loss Account for the Year Ended 31 October 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Cartoriche Ltd

(Registration number: SC578627)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 405 | 405
Current assets |  |  |
Debtors | 4 | 2,371 | 1,695
Cash at bank and in hand |  | 11,776 | 20,453
|  | 14,147 | 22,148
Creditors: Amounts falling due within one year | 6 | (1,857) | (9,858)
Net current assets |  | 12,290 | 12,290
Total assets less current liabilities |  | 12,695 | 12,695
Provisions for liabilities | 7 | (85) | (85)
Net assets |  | 12,610 | 12,610
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 12,510 | 12,510
Shareholders' funds |  | 12,610 | 12,610

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 March 2026

......................................... Richard Codd Director |  |

Cartoriche Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Flat 3/4 Yarrows Block
2 Festival Court
Glasgow
G51 1BA

These financial statements were authorised for issue by the director on 5 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings, equipment | No depreciation applicable this year.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cartoriche Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Cartoriche Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

3 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 1,786 | 1,786
At 31 October 2025 | 1,786 | 1,786
Depreciation
At 1 November 2024 | 1,381 | 1,381
At 31 October 2025 | 1,381 | 1,381
Carrying amount
At 31 October 2025 | 405 | 405
At 31 October 2024 | 405 | 405

4 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 2,371 | 1,695
| 2,371 | 1,695

5 | Cash and cash equivalents

| 2025 £ | 2024 £
Cash at bank | 11,776 | 20,453

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 857 | 8,858
Accruals |  | 1,000 | 1,000
|  | 1,857 | 9,858

Cartoriche Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

7 | Provisions for liabilities

| Deferred tax £ | Total £
At 1 November 2024 | 85 | 85
At 31 October 2025 | 85 | 85

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Director current account | 857 | 8,858