ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: SC400409

CAIRN NEXUS LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

CAIRN NEXUS LIMITED

COMPANY INFORMATION

Directors	Mr J C Johnston (resigned 30 January 2026)
	Mr R Young (resigned 30 January 2026)
	Mr D Cameron Harper (resigned 30 January 2026)
	Mrs L J Young (resigned 30 January 2026)
	Mr N Greenaway (appointed 30 January 2026)
	Mr A Carty (appointed 30 January 2026)


Company secretary	Mr T Chambers


Registered number	SC400409


Registered office	Priory View
	Victoria Road
	Kirkcaldy
	Fife
	KY1 2SA


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

CAIRN NEXUS LIMITED

REGISTERED NUMBER: SC400409

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		31 January		30 June
		2026		2025
		£		£

Fixed assets
Investments			174,544		174,544
			174,544		174,544
Current assets
Cash at bank and in hand		1,500		6,305
		1,500		6,305
Creditors: amounts falling due within one year	4	-		(6,334)
Net current assets/(liabilities)			1,500		(29)
Total assets less current liabilities			176,044		174,515
Creditors: amounts falling due after more than one year	5		(30,001)		(45,750)

Net assets			146,043		128,765

Capital and reserves
Called up share capital	6	2,370	2,370
Capital redemption reserve		1,185	1,185
Profit and loss account		142,488	125,210
		146,043	128,765

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CAIRN NEXUS LIMITED

REGISTERED NUMBER: SC400409

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr N Greenaway

Director

Date: 30 April 2026

The notes on pages 3 to 4 form part of these financial statements.

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CAIRN NEXUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

1.	General information

The company is limited by shares and incorporated in Scotland. The address of the registered office is Priory View, Victoria Road, Kirkcaldy, KY1 2SA.
The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 6 (2025 - 4).

	Other creditors	-	6,334

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CAIRN NEXUS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

	Other creditors	30,001	45,750

Allotted, called up and fully paid

363 (2025 - 363) A Ordinary shares of £1.00 each	363	363
682 (2025 - 682) C Ordinary shares of £1.00 each	682	682
356 (2025 - 356) D Ordinary shares of £1.00 each	356	356
178 (2025 - 178) E Ordinary shares of £1.00 each	178	178
288 (2025 - 288) F Ordinary shares of £1.00 each	288	288
325 (2025 - 325) G Ordinary shares of £1.00 each	325	325
178 (2025 - 178) I Ordinary shares of £1.00 each	178	178

	2,370	2,370

7.	Controlling party

From 30 January 2026, the ultimate controlling party is CBPE Capital LLP, an entity incorporated in England with registration number OC305899.

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