Company registration number SC468820 (Scotland)
INDEPENDENT CATTLE BREEDING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
INDEPENDENT CATTLE BREEDING SERVICES LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
£
£
£
£
Fixed assets
10,622
13,733
Current assets
28,721
21,717
Creditors: amounts falling due within one year
(34,136)
(30,405)
Net current liabilities
(5,415)
(8,688)
Total assets less current liabilities
5,207
5,045
Creditors: amounts falling due after more than one year
-
0
(1,232)
Net assets
5,207
3,813
Capital and reserves
5,207
3,813
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2026
2025
Number
Number
Employees
2
2

Independent Cattle Breeding Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 6 Main Street, Luthermuir, Laurencekirk, AB30 1YR.

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

INDEPENDENT CATTLE BREEDING SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2026
31 January 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 3 June 2026 and are signed on its behalf by:
Mr P D Johnson
Mrs F McKandie-Johnson
Director
Director
Company registration number SC468820 (Scotland)
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