REGISTERED NUMBER: SC572984 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

CFF PROPERTY MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L H Findlay

S Findlay

REGISTERED OFFICE:

First Floor, 5 Abercrombie Court

Prospect Road

Arnhall Business Park

Westhill

Grampian

AB32 6FE

REGISTERED NUMBER:

SC572984 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

15,512

16,885

CURRENT ASSETS

Stocks

3,662

770

Debtors

5

419,794

464,579

Cash at bank

163,218

140,640

586,674

605,989

CREDITORS

Amounts falling due within one year

6

328,965

367,652

NET CURRENT ASSETS

257,709

238,337

TOTAL ASSETS LESS CURRENT LIABILITIES

273,221

255,222

CREDITORS

Amounts falling due after more than one year

7

-

(4,522

)

PROVISIONS FOR LIABILITIES

8

(2,947

)

(3,620

)

NET ASSETS

270,274

247,080

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

270,273

247,079

SHAREHOLDERS' FUNDS

270,274

247,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Ms L H Findlay - Director

S Findlay - Director

1.	STATUTORY INFORMATION

CFF Property Management Limited 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 15 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

39,170

1,895

14,092

55,157

Additions

2,531

-

1,876

4,407

At 31 August 2025

41,701

1,895

15,968

59,564

DEPRECIATION

At 1 September 2024

29,819

1,446

7,007

38,272

Charge for year

3,427

112

2,241

5,780

At 31 August 2025

33,246

1,558

9,248

44,052

NET BOOK VALUE

At 31 August 2025

8,455

337

6,720

15,512

At 31 August 2024

9,351

449

7,085

16,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

398,710

444,767

Prepayments and accrued income

21,084

19,812

419,794

464,579

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

4,507

6,000

Trade creditors

194,163

251,845

Tax

7,629

(13,851

)

Social security and other taxes

21,348

20,271

VAT

98,176

98,001

Accrued expenses

3,142

5,386

328,965

367,652

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

-

4,522

8.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

2,947

3,620

Deferred

tax

£

Balance at 1 September 2024

3,620

Provided during year

(673

)

Balance at 31 August 2025

2,947

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms L H Findlay.