1 January 2025 false No description of principal activity Taxfiler 2024.6 SC583027business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC5830272024-12-31 SC5830272025-01-012025-12-31 SC583027business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 SC583027business:FilletedAccounts2025-01-012025-12-31 SC5830272025-12-31 SC583027business:Director12025-01-012025-12-31 SC583027business:RegisteredOffice2025-01-012025-12-31 SC5830272024-12-31 SC583027core:WithinOneYear2025-12-31 SC583027core:WithinOneYear2024-12-31 SC583027core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC583027core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC583027core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC583027core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC583027core:PreviouslyStatedAmount2025-12-31 SC583027core:PreviouslyStatedAmount2024-12-31 SC583027business:SmallEntities2025-01-012025-12-31 SC583027countries:Scotland2025-01-012025-12-31 SC583027core:ComputerEquipment2025-01-012025-12-31 SC583027core:ComputerEquipment2024-12-31 SC583027core:ComputerEquipment2025-12-31 SC5830272024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC583027 (Scotland)
Craig Alexander Rattray Limited Unaudited accounts for the year ended 31 December 2025
Craig Alexander Rattray Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Craig Alexander Rattray Limited Company Information for the year ended 31 December 2025
Director
Craig Alexander Rattray
Company Number
SC583027 (Scotland)
Registered Office
19 High Road Motherwell Lanarkshire ML1 3HU Scotland
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Craig Alexander Rattray Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,343 
11,656 
Current assets
Debtors
5
13,862 
522,106 
Cash at bank and in hand
- 
29,188 
13,862 
551,294 
Creditors: amounts falling due within one year
6
(26,815)
(561,552)
Net current liabilities
(12,953)
(10,258)
Net assets
2,390 
1,398 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,389 
1,397 
Shareholders' funds
2,390 
1,398 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 June 2026 and were signed on its behalf by
Craig Alexander Rattray Director Company Registration No. SC583027
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Craig Alexander Rattray Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Craig Alexander Rattray Limited is a private company, limited by shares, registered in Scotland, registration number SC583027. The registered office is 19 High Road, Motherwell, Lanarkshire, ML1 3HU, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2025
24,269 
Additions
3,687 
At 31 December 2025
27,956 
Depreciation
At 1 January 2025
12,613 
At 31 December 2025
12,613 
Net book value
At 31 December 2025
15,343 
At 31 December 2024
11,656 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
272 
Other debtors
13,862 
521,834 
13,862 
522,106 
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Craig Alexander Rattray Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
13,863 
16,835 
VAT
140 
11,889 
Obligations under finance leases and hire purchase contracts
- 
435 
Trade creditors
- 
3,516 
Taxes and social security
(1,904)
78,877 
Accruals
14,716 
450,000 
26,815 
561,552 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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