REGISTERED NUMBER: SC420038 (Scotland)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Cng Design Ltd.

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

C Graham

REGISTERED OFFICE:

64 High Street

Laurencekirk

Aberdeenshire

AB30 1BJ

REGISTERED NUMBER:

SC420038 (Scotland)

ACCOUNTANTS:

MacDonald Accountancy Services

11 Margaret Street

Stonehaven

Aberdeenshire

AB39 2AY

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

C Graham held office during the whole of the period from 1 April 2025 to the date of this report.

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:

C Graham - Director

25 April 2026

TURNOVER

636,168

743,554

Cost of sales

323,618

474,723

GROSS PROFIT

312,550

268,831

Administrative expenses

266,914

274,416

OPERATING PROFIT/(LOSS)

4

45,636

(5,585

)

Interest receivable and similar income

184

258

45,820

(5,327

)

Interest payable and similar expenses

10,519

12,196

PROFIT/(LOSS) BEFORE TAXATION

35,301

(17,523

)

Tax on profit/(loss)

3,117

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

32,184

(17,523

)

FIXED ASSETS

Tangible assets

5

177,069

175,284

CURRENT ASSETS

Stocks

3,000

12,693

Cash at bank

132,081

103,924

135,081

116,617

CREDITORS

Amounts falling due within one year

6

87,726

105,549

NET CURRENT ASSETS

47,355

11,068

TOTAL ASSETS LESS CURRENT LIABILITIES

224,424

186,352

CREDITORS

Amounts falling due after more than one year

7

84,521

77,633

NET ASSETS

139,903

108,719

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

139,902

108,718

SHAREHOLDERS' FUNDS

139,903

108,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 25 April 2026 and were signed by:

C Graham - Director

1.	STATUTORY INFORMATION

Cng Design 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 year 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.

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.

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 year was 5 (2025 - 5 ) .

4.	OPERATING PROFIT/(LOSS)

The operating profit (2025 - operating loss) is stated after charging:

31.3.26

31.3.25

£

£

Depreciation - owned assets

8,087

12,599

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

130,565

97,031

227,596

Additions

-

14,598

14,598

Disposals

-

(10,450

)

(10,450

)

At 31 March 2026

130,565

101,179

231,744

DEPRECIATION

At 1 April 2025

-

52,312

52,312

Charge for year

-

8,087

8,087

Eliminated on disposal

-

(5,724

)

(5,724

)

At 31 March 2026

-

54,675

54,675

NET BOOK VALUE

At 31 March 2026

130,565

46,504

177,069

At 31 March 2025

130,565

44,719

175,284

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

20,657

27,614

Hire purchase contracts

5,477

8,778

Trade creditors

1,464

13,307

Taxation and social security

24,483

20,280

Other creditors

35,645

35,570

87,726

105,549

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

75,065

75,788

Hire purchase contracts

9,456

1,845

84,521

77,633

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

75,065

75,788