IRIS Accounts Production v25.4.12.37 SC349384 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC349384 2024-10-31 SC349384 2025-10-31 SC349384 2024-11-01 2025-10-31 SC349384 2023-10-31 SC349384 2023-11-01 2024-10-31 SC349384 2024-10-31 SC349384 ns15:Scotland 2024-11-01 2025-10-31 SC349384 ns14:PoundSterling 2024-11-01 2025-10-31 SC349384 ns10:Director1 2024-11-01 2025-10-31 SC349384 ns10:Director2 2024-11-01 2025-10-31 SC349384 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC349384 ns10:SmallEntities 2024-11-01 2025-10-31 SC349384 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC349384 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 SC349384 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC349384 ns10:FullAccounts 2024-11-01 2025-10-31 SC349384 ns10:RegisteredOffice 2024-11-01 2025-10-31 SC349384 ns5:CurrentFinancialInstruments 2025-10-31 SC349384 ns5:CurrentFinancialInstruments 2024-10-31 SC349384 ns5:ShareCapital 2025-10-31 SC349384 ns5:ShareCapital 2024-10-31 SC349384 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 SC349384 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 SC349384 ns5:PlantMachinery 2024-11-01 2025-10-31 SC349384 ns5:MotorVehicles 2024-11-01 2025-10-31 SC349384 ns5:ComputerEquipment 2024-11-01 2025-10-31 SC349384 ns5:PlantMachinery 2024-10-31 SC349384 ns5:MotorVehicles 2024-10-31 SC349384 ns5:ComputerEquipment 2024-10-31 SC349384 ns5:PlantMachinery 2025-10-31 SC349384 ns5:MotorVehicles 2025-10-31 SC349384 ns5:ComputerEquipment 2025-10-31 SC349384 ns5:PlantMachinery 2024-10-31 SC349384 ns5:MotorVehicles 2024-10-31 SC349384 ns5:ComputerEquipment 2024-10-31 SC349384 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 SC349384 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-01 2025-10-31 SC349384 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-10-31 SC349384 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 SC349384 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 SC349384 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31

REGISTERED NUMBER: SC349384 (Scotland)

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

CJ Riach Ltd.

| CJ Riach Ltd. (Registered number: SC349384) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| CJ Riach Ltd. |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr C J Riach

| Mrs L Riach

| REGISTERED OFFICE: | 1b Tannery Street

| Banff

| Aberdeenshire

| AB45 1ER

| REGISTERED NUMBER: | SC349384 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 9 Carmelite Street

| Banff

| Aberdeenshire

| AB45 1AF

| CJ Riach Ltd. (Registered number: SC349384) |

Report of the Directors

for the Year Ended 31 October 2025

The directors present their report with the financial statements of the company for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

Mr C J Riach

Mrs L Riach

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr C J Riach - Director

24 March 2026

| CJ Riach Ltd. (Registered number: SC349384) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37,396 |  | 18,400 |  |

CURRENT ASSETS

Stocks | 5 | 4,215 |  | 8,000 |  |

Debtors | 6 | 40,572 |  | 6,100 |  |

Cash at bank | 76,837 |  | 101,742 |  |

121,624 |  | 115,842 |  |

CREDITORS

Amounts falling due within one year | 7 | 30,581 |  | 31,996 |  |

NET CURRENT ASSETS | 91,043 |  | 83,846 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 128,439 |  | 102,246 |  |

PROVISIONS FOR LIABILITIES | 8,058 |  | 3,846 |  |

NET ASSETS | 120,381 |  | 98,400 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 120,379 |  | 98,398 |  |

SHAREHOLDERS' FUNDS | 120,381 |  | 98,400 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| CJ Riach Ltd. (Registered number: SC349384) |

Balance Sheet - continued

31 October 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

Mr C J Riach - Director

Mrs L Riach - Director

| CJ Riach Ltd. (Registered number: SC349384) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| CJ Riach Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| CJ Riach Ltd. (Registered number: SC349384) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 14,890 |  | 29,254 |  | 1,253 |  | 45,397 |  |

| Additions | 853 |  | 42,389 |  | - |  | 43,242 |  |

| Disposals | - |  | (29,016 | ) | - |  | (29,016 | ) |

| At 31 October 2025 | 15,743 |  | 42,627 |  | 1,253 |  | 59,623 |  |

| DEPRECIATION

| At 1 November 2024 | 8,831 |  | 16,913 |  | 1,253 |  | 26,997 |  |

| Charge for year | 1,383 |  | 10,622 |  | - |  | 12,005 |  |

| Eliminated on disposal | - |  | (16,775 | ) | - |  | (16,775 | ) |

| At 31 October 2025 | 10,214 |  | 10,760 |  | 1,253 |  | 22,227 |  |

| NET BOOK VALUE

| At 31 October 2025 | 5,529 |  | 31,867 |  | - |  | 37,396 |  |

| At 31 October 2024 | 6,059 |  | 12,341 |  | - |  | 18,400 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 November 2024 | 29,016 |  |

| Disposals | (29,016 | ) |

| At 31 October 2025 | - |  |

| DEPRECIATION

| At 1 November 2024 | 16,775 |  |

| Eliminated on disposal | (16,775 | ) |

| At 31 October 2025 | - |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | 12,241 |  |

5. | STOCKS

| 31.10.25 |  | 31.10.24

£ | £ |

| Stock | 3,000 |  | 3,000 |  |

| Work-in-progress | 1,215 |  | 5,000 |  |

4,215 |  | 8,000 |  |

| CJ Riach Ltd. (Registered number: SC349384) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 39,217 |  | 5,212 |  |

| Prepayments | 1,355 |  | 888 |  |

40,572 |  | 6,100 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Hire purchase contracts | - |  | 1,549 |  |

| Trade creditors | 8,629 |  | 8,913 |  |

| Tax | 16,316 |  | 14,003 |  |

| Social security and other taxes | 157 |  | - |  |

| VAT | 734 |  | 3,166 |  |

| Directors' current accounts | 3,089 |  | 2,729 |  |

| Accrued expenses | 1,656 |  | 1,636 |  |

30,581 |  | 31,996 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr & Mrs Riach.