IRIS Accounts Production v26.1.0.640 SC222391 Board of Directors 1.10.24 22.10.25 22.10.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC222391 2024-09-30 SC222391 2025-10-22 SC222391 2024-10-01 2025-10-22 SC222391 2024-08-31 SC222391 2024-09-01 2024-09-30 SC222391 2024-09-30 SC222391 ns15:Scotland 2024-10-01 2025-10-22 SC222391 ns14:PoundSterling 2024-10-01 2025-10-22 SC222391 ns10:Director1 2024-10-01 2025-10-22 SC222391 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-10-22 SC222391 ns10:SmallEntities 2024-10-01 2025-10-22 SC222391 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-10-22 SC222391 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-10-22 SC222391 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-10-22 SC222391 ns10:FullAccounts 2024-10-01 2025-10-22 SC222391 ns10:Director2 2024-10-01 2025-10-22 SC222391 ns10:Director3 2024-10-01 2025-10-22 SC222391 ns10:RegisteredOffice 2024-10-01 2025-10-22 SC222391 ns5:CurrentFinancialInstruments 2025-10-22 SC222391 ns5:CurrentFinancialInstruments 2024-09-30 SC222391 ns5:ShareCapital 2025-10-22 SC222391 ns5:ShareCapital 2024-09-30 SC222391 ns5:RevaluationReserve 2025-10-22 SC222391 ns5:RevaluationReserve 2024-09-30 SC222391 ns5:RetainedEarningsAccumulatedLosses 2025-10-22 SC222391 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC222391 ns5:PlantMachinery 2024-10-01 2025-10-22 SC222391 ns5:MotorVehicles 2024-10-01 2025-10-22 SC222391 ns5:ComputerEquipment 2024-10-01 2025-10-22 SC222391 ns5:PlantMachinery 2024-09-30 SC222391 ns5:MotorVehicles 2024-09-30 SC222391 ns5:ComputerEquipment 2024-09-30 SC222391 ns5:PlantMachinery 2025-10-22 SC222391 ns5:MotorVehicles 2025-10-22 SC222391 ns5:ComputerEquipment 2025-10-22 SC222391 ns5:PlantMachinery 2024-09-30 SC222391 ns5:MotorVehicles 2024-09-30 SC222391 ns5:ComputerEquipment 2024-09-30 SC222391 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-22 SC222391 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC222391 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC222391 ns5:RevaluationReserve 2024-09-30 SC222391 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-10-22 SC222391 ns10:Director1 1 2024-09-30 SC222391 ns10:Director1 1 2024-08-31 SC222391 ns10:Director1 1 2024-10-01 2025-10-22 SC222391 ns10:Director1 1 2024-09-01 2024-09-30 SC222391 ns10:Director1 1 2025-10-22 SC222391 ns10:Director1 1 2024-09-30 SC222391 2 ns10:Director2 2024-09-30 SC222391 2 ns10:Director2 2024-08-31 SC222391 2 ns10:Director2 2024-10-01 2025-10-22 SC222391 2 ns10:Director2 2024-09-01 2024-09-30 SC222391 2 ns10:Director2 2025-10-22 SC222391 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: SC222391 (Scotland)

Unaudited Financial Statements

for the Period

1 October 2024 to 22 October 2025

for

Cartech (Peterhead) Limited

| Cartech (Peterhead) Limited (Registered number: SC222391) |

Contents of the Financial Statements

for the Period 1 October 2024 to 22 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Cartech (Peterhead) Limited |

Company Information

for the Period 1 October 2024 to 22 October 2025

| DIRECTORS: | R H Burgess

| M Burgess

| N Burgess

| REGISTERED OFFICE: | 15 Ugie Street

| Peterhead

| Aberdeenshire

| AB42 1US

| REGISTERED NUMBER: | SC222391 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| Glebefield House

| 21 Links Terrace

| Peterhead

| Aberdeenshire

| AB42 2XA

| Cartech (Peterhead) Limited (Registered number: SC222391) |

Balance Sheet

22 October 2025

| 22.10.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 8,301 |  |

Investment property | 5 | 165,000 |  | 155,000 |  |

165,000 |  | 163,301 |  |

CURRENT ASSETS

Stocks | - |  | 1,545 |  |

Debtors | 6 | 22,492 |  | 37,807 |  |

Cash at bank | 17,744 |  | 68,460 |  |

40,236 |  | 107,812 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,161 |  | 51,938 |  |

NET CURRENT ASSETS | 38,075 |  | 55,874 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 203,075 |  | 219,175 |  |

PROVISIONS FOR LIABILITIES | - |  | 1,577 |  |

NET ASSETS | 203,075 |  | 217,598 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Fair value reserve | 8 | 16,362 |  | 6,362 |  |

Retained earnings | 8 | 185,713 |  | 210,236 |  |

SHAREHOLDERS' FUNDS | 203,075 |  | 217,598 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 22 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 22 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.

| Cartech (Peterhead) Limited (Registered number: SC222391) |

Balance Sheet - continued

22 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

R H Burgess - Director

| Cartech (Peterhead) Limited (Registered number: SC222391) |

Notes to the Financial Statements

for the Period 1 October 2024 to 22 October 2025

1. | STATUTORY INFORMATION

| Cartech (Peterhead) Limited 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the amounts (excluding value added tax) derived from the provision of goods and 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.

| Plant and machinery | - | 15% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

| Investment property

| The investment property was valued at fair value on 11 August 2025 by professional surveyors. Gains are recognised in the income statement.

| Stocks

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

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 3 ) .

| Cartech (Peterhead) Limited (Registered number: SC222391) |

Notes to the Financial Statements - continued

for the Period 1 October 2024 to 22 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 63,853 |  | 9,700 |  | 1,698 |  | 75,251 |  |

| Additions | 2,048 |  | 400 |  | 143 |  | 2,591 |  |

| Disposals | (65,901 | ) | (10,100 | ) | (1,841 | ) | (77,842 | ) |

| At 22 October 2025 | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 October 2024 | 58,049 |  | 8,009 |  | 892 |  | 66,950 |  |

| Eliminated on disposal | (58,049 | ) | (8,009 | ) | (892 | ) | (66,950 | ) |

| At 22 October 2025 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 22 October 2025 | - |  | - |  | - |  | - |  |

| At 30 September 2024 | 5,804 |  | 1,691 |  | 806 |  | 8,301 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 155,000 |  |

| Revaluations | 10,000 |  |

| At 22 October 2025 | 165,000 |  |

| NET BOOK VALUE

| At 22 October 2025 | 165,000 |  |

| At 30 September 2024 | 155,000 |  |

| Fair value at 22 October 2025 is represented by:

£ |

| Valuation in 2024 | 6,362 |  |

| Valuation in 2025 | 10,000 |  |

| Cost | 148,638 |  |

165,000 |  |

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

| 22.10.25 |  | 30.9.24

£ | £ |

| Trade debtors | - |  | 13,761 |  |

| Other debtors | 22,492 |  | 24,046 |  |

22,492 |  | 37,807 |  |

| Cartech (Peterhead) Limited (Registered number: SC222391) |

Notes to the Financial Statements - continued

for the Period 1 October 2024 to 22 October 2025

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

| 22.10.25 |  | 30.9.24

£ | £ |

| Trade creditors | - |  | 15,070 |  |

| Taxation and social security | - |  | 30,072 |  |

| Other creditors | 2,161 |  | 6,796 |  |

2,161 |  | 51,938 |  |

8. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 210,236 |  | 6,362 |  | 216,598 |  |

| Profit for the period | 13,696 |  | 13,696 |  |

| Dividends | (28,219 | ) | (28,219 | ) |

| Transfer | (10,000 | ) | 10,000 |  | - |  |

| At 22 October 2025 | 185,713 |  | 16,362 |  | 202,075 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the periods ended 22 October 2025 and 30 September 2024:

| 22.10.25 |  | 30.9.24

£ | £ |

| R H Burgess

| Balance outstanding at start of period | 10,310 |  | 10,238 |  |

| Amounts advanced | 8,091 |  | 72 |  |

| Amounts repaid | (12,720 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 5,681 |  | 10,310 |  |

| M Burgess

| Balance outstanding at start of period | 10,310 |  | 10,238 |  |

| Amounts advanced | 8,091 |  | 72 |  |

| Amounts repaid | (12,720 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 5,681 |  | 10,310 |  |