REGISTERED NUMBER: SC483847 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Martin Cardno Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Cardno

REGISTERED OFFICE:

27 Finlayson street

Fraserburgh

Aberdeenshire

AB43 9JQ

REGISTERED NUMBER:

SC483847 (Scotland)

ACCOUNTANTS:

SBP

Accountants

27 Finlayson Street

Fraserburgh

Aberdeenshire

AB43 9JQ

FIXED ASSETS

Tangible assets

4

45,495

-

CURRENT ASSETS

Debtors

5

24,760

-

Cash at bank

26,193

43,224

50,953

43,224

CREDITORS

Amounts falling due within one year

6

25,624

19,159

NET CURRENT ASSETS

25,329

24,065

TOTAL ASSETS LESS CURRENT LIABILITIES

70,824

24,065

CREDITORS

Amounts falling due after more than one year

7

(36,074

)

-

PROVISIONS FOR LIABILITIES

(399

)

-

NET ASSETS

34,351

24,065

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,251

23,965

SHAREHOLDERS' FUNDS

34,351

24,065

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

Mr M Cardno - Director

1.	STATUTORY INFORMATION

Martin Cardno Ltd 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

Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

over the period of the lease

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

Additions

1,360

49,171

50,531

At 31 March 2026

1,360

49,171

50,531

DEPRECIATION

Charge for year

272

4,764

5,036

At 31 March 2026

272

4,764

5,036

NET BOOK VALUE

At 31 March 2026

1,088

44,407

45,495

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

49,171

At 31 March 2026

49,171

DEPRECIATION

Charge for year

4,764

At 31 March 2026

4,764

NET BOOK VALUE

At 31 March 2026

44,407

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

24,760

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

7,559

-

Tax

15,740

17,258

Directors' current accounts

211

97

Accrued expenses

2,114

1,804

25,624

19,159

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

36,074

-

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director who owns 100% of the share capital.