IRIS Accounts Production v26.1.10.61 SC125210 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC125210 2024-10-31 SC125210 2025-10-31 SC125210 2024-11-01 2025-10-31 SC125210 2023-10-31 SC125210 2023-11-01 2024-10-31 SC125210 2024-10-31 SC125210 ns15:Scotland 2024-11-01 2025-10-31 SC125210 ns14:PoundSterling 2024-11-01 2025-10-31 SC125210 ns10:Director1 2024-11-01 2025-10-31 SC125210 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC125210 ns10:SmallEntities 2024-11-01 2025-10-31 SC125210 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC125210 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 SC125210 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC125210 ns10:FullAccounts 2024-11-01 2025-10-31 SC125210 1 2024-11-01 2025-10-31 SC125210 ns10:Director2 2024-11-01 2025-10-31 SC125210 ns10:CompanySecretary1 2024-11-01 2025-10-31 SC125210 ns10:RegisteredOffice 2024-11-01 2025-10-31 SC125210 ns5:CurrentFinancialInstruments 2025-10-31 SC125210 ns5:CurrentFinancialInstruments 2024-10-31 SC125210 ns5:ShareCapital 2025-10-31 SC125210 ns5:ShareCapital 2024-10-31 SC125210 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 SC125210 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 SC125210 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 SC125210 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-11-01 2025-10-31 SC125210 ns5:LeaseholdImprovements 2024-11-01 2025-10-31 SC125210 ns5:PlantMachinery 2024-11-01 2025-10-31 SC125210 ns5:FurnitureFittings 2024-11-01 2025-10-31 SC125210 ns5:MotorVehicles 2024-11-01 2025-10-31 SC125210 ns5:ComputerEquipment 2024-11-01 2025-10-31 SC125210 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-31 SC125210 ns5:IntangibleAssetsOtherThanGoodwill 2025-10-31 SC125210 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-31 SC125210 ns5:LandBuildings 2024-10-31 SC125210 ns5:PlantMachinery 2024-10-31 SC125210 ns5:LandBuildings 2024-11-01 2025-10-31 SC125210 ns5:LandBuildings 2025-10-31 SC125210 ns5:PlantMachinery 2025-10-31 SC125210 ns5:LandBuildings 2024-10-31 SC125210 ns5:PlantMachinery 2024-10-31 SC125210 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 SC125210 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31

REGISTERED NUMBER: SC125210 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

The Caledonian Tree Company Limited

The Caledonian Tree Company Limited (Registered number: SC125210)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

The Caledonian Tree Company Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | J V Single

| Mrs S W Single

| SECRETARY: | Mrs S W Single

| REGISTERED OFFICE: | Cowbraehill

| Tynehead

| Pathhead

| Midlothian

| EH37 5XT

| REGISTERED NUMBER: | SC125210 (Scotland)

| ACCOUNTANTS: | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

The Caledonian Tree Company Limited (Registered number: SC125210)

Statement of Financial Position

31 October 2025

| 31/10/25 | 31/10/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 178,305 |  | 147,011 |  |

178,305 |  | 147,011 |  |

CURRENT ASSETS

Inventories | 234,107 |  | 206,277 |  |

Debtors | 6 | 72,570 |  | 157,235 |  |

Cash at bank | 191,452 |  | 364,439 |  |

498,129 |  | 727,951 |  |

CREDITORS

Amounts falling due within one year | 7 | 136,312 |  | 211,886 |  |

NET CURRENT ASSETS | 361,817 |  | 516,065 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 540,122 |  | 663,076 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 540,022 |  | 662,976 |  |

SHAREHOLDERS' FUNDS | 540,122 |  | 663,076 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Caledonian Tree Company Limited (Registered number: SC125210)

Statement of Financial Position - continued

31 October 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Mrs S W Single - Director

The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| The Caledonian Tree Company 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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

| less any accumulated amortisation and any accumulated impairment losses.

| Research & Development are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | 10% on cost

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Inventories 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on the going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 8,043 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 8,043 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 13,965 |  | 597,581 |  | 611,546 |  |

| Additions | - |  | 86,104 |  | 86,104 |  |

| Disposals | - |  | (1,632 | ) | (1,632 | ) |

| At 31 October 2025 | 13,965 |  | 682,053 |  | 696,018 |  |

| DEPRECIATION

| At 1 November 2024 | 13,965 |  | 450,570 |  | 464,535 |  |

| Charge for year | - |  | 54,810 |  | 54,810 |  |

| Eliminated on disposal | - |  | (1,632 | ) | (1,632 | ) |

| At 31 October 2025 | 13,965 |  | 503,748 |  | 517,713 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  | 178,305 |  | 178,305 |  |

| At 31 October 2024 | - |  | 147,011 |  | 147,011 |  |

The Caledonian Tree Company Limited (Registered number: SC125210)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade debtors | 54,649 |  | 137,373 |  |

| Other debtors | 17,921 |  | 19,862 |  |

72,570 |  | 157,235 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade creditors | 52,796 |  | 95,998 |  |

| Taxation and social security | 23,408 |  | 19,539 |  |

| Other creditors | 60,108 |  | 96,349 |  |

136,312 |  | 211,886 |  |

8. | SECURED DEBTS

| The Royal Bank of Scotland PLC hold a bond and floating charge over all of the Company's property and assets.