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Company Registration No. SC359203 (Scotland)
Clongiffen Herd Ltd Unaudited accounts for the year ended 31 December 2025
Clongiffen Herd Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Clongiffen Herd Ltd Company Information for the year ended 31 December 2025
Director
Michael McGuigan
Company Number
SC359203 (Scotland)
Registered Office
27 Lauriston Street Edinburgh EH3 9DQ
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Clongiffen Herd Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
909,000
909,000
Current assets
Inventories
99,105
69,669
Debtors
5
-
9,698
Cash at bank and in hand
69,053
23,297
168,158
102,664
Creditors: amounts falling due within one year
6
(813,227)
(817,255)
Net current liabilities
(645,069)
(714,591)
Net assets
263,931
194,409
Capital and reserves
Called up share capital
7
102
102
Profit and loss account
263,829
194,307
Shareholders' funds
263,931
194,409
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2026 and were signed on its behalf by
Michael McGuigan Director Company Registration No. SC359203
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Clongiffen Herd Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Clongiffen Herd Ltd is a private company, limited by shares, registered in Scotland, registration number SC359203. The registered office is 27 Lauriston Street, Edinburgh, EH3 9DQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
Plant & machinery
20% on a straight line basis
Motor vehicles
20% on a straight line basis
Fixtures & fittings
20% on a straight line basis
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 January 2025
909,000
At 31 December 2025
909,000
Depreciation
At 31 December 2025
-
Net book value
At 31 December 2025
909,000
At 31 December 2024
909,000
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Clongiffen Herd Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
-
9,698
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
244,074
244,074
Loans from directors
569,153
573,181
813,227
817,255
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102
102
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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