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Company Registration No. SC656552 (Scotland)
CEN Argo Ltd Unaudited accounts for the year ended 28 February 2026
CEN Argo Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CEN Argo Ltd Company Information for the year ended 28 February 2026
Directors
John Innes Argo Kirsteen Ann Argo
Company Number
SC656552 (Scotland)
Registered Office
7 ORCHARD BRAE ABERFELDY PERTH AND KINROSS PH15 2BF SCOTLAND
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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CEN Argo Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
64,518 
57,279 
Current assets
Inventories
11,650 
11,650 
Debtors
5
183,755 
194,617 
Cash at bank and in hand
38,207 
77,792 
233,612 
284,059 
Creditors: amounts falling due within one year
6
(61,314)
(74,573)
Net current assets
172,298 
209,486 
Total assets less current liabilities
236,816 
266,765 
Creditors: amounts falling due after more than one year
7
(65,189)
(78,925)
Net assets
171,627 
187,840 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
171,527 
187,740 
Shareholders' funds
171,627 
187,840 
For the year ending 28 February 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by
John Innes Argo Director Company Registration No. SC656552
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CEN Argo Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
CEN Argo Ltd is a private company, limited by shares, registered in Scotland, registration number SC656552. The registered office is 7 ORCHARD BRAE, ABERFELDY, PERTH AND KINROSS, PH15 2BF, 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:
Motor vehicles
20% on a straight line basis
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
67,875 
68,751 
136,626 
Additions
- 
43,205 
43,205 
At 28 February 2026
67,875 
111,956 
179,831 
Depreciation
At 1 March 2025
41,725 
37,622 
79,347 
Charge for the year
13,575 
22,391 
35,966 
At 28 February 2026
55,300 
60,013 
115,313 
Net book value
At 28 February 2026
12,575 
51,943 
64,518 
At 28 February 2025
26,150 
31,129 
57,279 
- 5 -
CEN Argo Ltd Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
164,305 
145,567 
Other debtors
19,450 
49,050 
183,755 
194,617 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
13,975 
20,042 
Obligations under finance leases and hire purchase contracts
8,067 
8,067 
Trade creditors
9,396 
13,598 
Taxes and social security
13,933 
31,936 
Other creditors
15,943 
930 
61,314 
74,573 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
39,288 
44,957 
Obligations under finance leases and hire purchase contracts
25,901 
33,968 
65,189 
78,925 
8
Average number of employees
During the year the average number of employees was 24 (2025: 24).
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