Shona Carnegie Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2

Registered number: SC488561

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	1,500		1,800
Cash at bank and in hand		20,427		17,049

		21,927		18,849
Creditors: Amounts Falling Due Within One Year	6	(44,170 )		(41,041 )

NET CURRENT ASSETS (LIABILITIES)			(22,243 )		(22,192 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(22,243 )		(22,192 )

NET LIABILITIES			(22,243 )		(22,192 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			(22,244 )		(22,194 )

SHAREHOLDERS' FUNDS			(22,243)		(22,193)

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Shona Carnegie

Director

8th May 2026

The notes on page 2 form part of these financial statements.

1. General Information

Shona Carnegie Limited is a private company, limited by shares, incorporated in Scotland, registered number SC488561 . The registered office is Balgray Court , Flat 2b, 33 Cleveden Drive , Kelvinside , Glasgow , G12 0SD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Stocks

	2025	2024
	£	£
Stock	1,500	1,800

5. Debtors

	2025	2024
	£	£
Due within one year

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	756	720
Director's loan account	43,414	40,321

	44,170	41,041

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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