Company registration number:
SC495818
Cougar (International) Ltd
Unaudited filleted financial statements
30 July 2025
Cougar (International) Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Cougar (International) Ltd
Directors and other information
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Directors |
Craig Lockhart |
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Company number |
SC495818 |
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Registered office |
Torridon House |
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Torridon Lane |
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Rosyth |
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Fife |
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KY11 2EU |
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Business address |
38 Carnock Road |
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Dunfermline |
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Fife |
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KY12 9NT |
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Accountants |
John Lynch & Co |
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Torridon House |
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Torridon Lane |
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Rosyth |
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Fife |
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KY11 2EU |
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Cougar (International) Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Cougar (International) Ltd
Year ended 30 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cougar (International) Ltd for the year ended 30 July 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Cougar (International) Ltd, as a body, in accordance with the terms of our engagement letter dated 21 October 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Cougar (International) Ltd and state those matters that we have agreed to state to the board of directors of Cougar (International) Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cougar (International) Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Cougar (International) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cougar (International) Ltd. You consider that Cougar (International) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Cougar (International) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
John Lynch & Co
Chartered Accountants
Torridon House
Torridon Lane
Rosyth
Fife
KY11 2EU
16 April 2026
Cougar (International) Ltd
Statement of financial position
30 July 2025
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2025 |
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2024 |
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£ |
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£ |
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Fixed assets |
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14,675 |
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17,844 |
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_______ |
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_______ |
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Current assets |
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14,395 |
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17,046 |
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Creditors: amounts falling due within one year |
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(
36,983) |
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43,794) |
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_______ |
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_______ |
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Net current liabilities |
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22,588) |
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26,748) |
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_______ |
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Total assets less current liabilities |
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7,913) |
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8,904) |
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Creditors: amounts falling due after more than one year |
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- |
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4,583) |
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Accruals and deferred income |
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(
1,688) |
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(
1,688) |
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_______ |
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_______ |
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Net liabilities |
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(
9,601) |
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15,175) |
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_______ |
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_______ |
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Capital and reserves |
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(
9,601) |
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15,175) |
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Cougar (International) Ltd
Year ended 30 July 2025
Notes to the financial statements
1.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2024:
1
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2.
Directors advances, credits and guarantees
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During the year the directors entered into the following advances and credits with the company: |
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2025 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Craig Lockhart |
(
13,075) |
8,034 |
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5,041) |
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_______ |
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2024 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Craig Lockhart |
(
6,566) |
(
6,509) |
(
13,075) |
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For the year ending 30 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
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The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors
and authorised for issue on
16 April 2026
, and are signed on behalf of the board by:
Craig Lockhart
Director
Company registration number:
SC495818
The company is a private company limited by shares, registered in Scotland.