Caledonia Management Systems Limited

Registered number

SC309922

Filleted Accounts

31 December 2025

Caledonia Management Systems Limited
Registered number:		SC309922
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		898			5,163

Current assets
Cash at bank and in hand		43,817			33,958
		43,817			33,958

Creditors: amounts falling due within one year	4	(21,819)			(23,182)

Net current assets			21,998			10,776

Total assets less current liabilities			22,896			15,939


Provisions for liabilities			(171)			(981)


Net assets			22,725			14,958

Capital and reserves
Called up share capital			100			100
Profit and loss account			22,625			14,858

Shareholders' funds			22,725			14,958

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Iain Stewart
Director
Approved by the board on 5 May 2026

Caledonia Management Systems Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant & Machinery			25% Straight Line Method
	Motor Vehicles			25% Straight Line Method
	Fixtures & Fittings			25% Straight Line Method
	Computer Equipment			25% Straight Line Method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees							2025		2024
Number									Number

	Average number of persons employed by the company							2		2


3	Tangible fixed assets
		Plant & machinery		Motor vehicles		Fixtures & Fittings		Computer equipment		Total
£			£		£		£
	Cost
	At 1 January 2025	1,852		33,036		3,038		15,855		53,781
	At 31 December 2025	1,852		33,036		3,038		15,855		53,781

	Depreciation
	At 1 January 2025	1,771		29,595		2,849		14,403		48,618
	Charge for the year	81		3,441		97		646		4,265
	At 31 December 2025	1,852		33,036		2,946		15,049		52,883

	Net book value
	At 31 December 2025	-		-		92		806		898
	At 31 December 2024	81		3,441		189		1,452		5,163

4	Creditors: amounts falling due within one year							2025		2024
£									£

	Hire purchases loan							-		4,080
	Taxation and social security costs							14,055		14,532
	VAT							7,764		4,570
								21,819		23,182


5	Other information

	Caledonia Management Systems Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:

	Sillycots Farm
	St. Cyrus
	By Montrose
	DD10 0DR