| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 28th February 2026 |
| for |
| Cairngorm Catering Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 28th February 2026 |
| for |
| Cairngorm Catering Ltd |
| Cairngorm Catering Ltd (Registered number: SC722731) |
| Contents of the Financial Statements |
| for the year ended 28th February 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Cairngorm Catering Ltd |
| Company Information |
| for the year ended 28th February 2026 |
| Director: |
| Registered office: |
| Registered number: |
| Accountants: |
| 4th Floor Metropolitan House |
| 31-33 High Street |
| Inverness |
| Inverness-shire |
| IV1 1HT |
| Cairngorm Catering Ltd (Registered number: SC722731) |
| Balance Sheet |
| 28th February 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Provisions for liabilities |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Retained earnings |
| 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. |
| Cairngorm Catering Ltd (Registered number: SC722731) |
| Balance Sheet - continued |
| 28th February 2026 |
| The financial statements were approved by the director and authorised for issue on |
| Cairngorm Catering Ltd (Registered number: SC722731) |
| Notes to the Financial Statements |
| for the year ended 28th February 2026 |
| 1. | Statutory information |
| Cairngorm Catering Ltd is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Stocks |
| Stocks 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 Statement of Income and Retained Earnings, 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 balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| Cairngorm Catering Ltd (Registered number: SC722731) |
| Notes to the Financial Statements - continued |
| for the year ended 28th February 2026 |
| 2. | Accounting policies - continued |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Fair value |
| Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Tangible fixed assets |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| Cost |
| At 1st March 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 28th February 2026 |
| Depreciation |
| At 1st March 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 28th February 2026 |
| Net book value |
| At 28th February 2026 |
| At 28th February 2025 |
| 5. | Debtors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Cairngorm Catering Ltd (Registered number: SC722731) |
| Notes to the Financial Statements - continued |
| for the year ended 28th February 2026 |
| 6. | Creditors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | Director's advances, credits and guarantees |
| The following advances and credits to a director subsisted during the years ended 28th February 2026 and 28th February 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| 8. | Related party disclosures |
| During the year to 28 February 2026, the director received salaries of £14,861 (2025: £36,500) and dividends of £37,500 (2025: £1,000). |