1 November 2024 false No description of principal activity Taxfiler 2024.6 SC447019 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC447019 2024-10-31 SC447019 2024-11-01 2025-10-31 SC447019 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC447019 business:FilletedAccounts 2024-11-01 2025-10-31 SC447019 2025-10-31 SC447019 business:Director1 2024-11-01 2025-10-31 SC447019 2024-10-31 SC447019 core:WithinOneYear 2025-10-31 SC447019 core:WithinOneYear 2024-10-31 SC447019 core:AfterOneYear 2025-10-31 SC447019 core:AfterOneYear 2024-10-31 SC447019 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 SC447019 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 SC447019 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 SC447019 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 SC447019 core:PreviouslyStatedAmount 2025-10-31 SC447019 core:PreviouslyStatedAmount 2024-10-31 SC447019 business:SmallEntities 2024-11-01 2025-10-31 SC447019 countries:Scotland 2024-11-01 2025-10-31 SC447019 core:MotorVehicles 2024-11-01 2025-10-31 SC447019 core:FurnitureFittings 2024-11-01 2025-10-31 SC447019 core:LandBuildings 2024-10-31 SC447019 core:MotorVehicles 2024-10-31 SC447019 core:FurnitureFittings 2024-10-31 SC447019 core:LandBuildings 2024-11-01 2025-10-31 SC447019 core:LandBuildings 2025-10-31 SC447019 core:MotorVehicles 2025-10-31 SC447019 core:FurnitureFittings 2025-10-31 SC447019 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC447019 (Scotland)
Caledonian Leasehold Outlets Limited Unaudited accounts for the year ended 31 October 2025
Caledonian Leasehold Outlets Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Caledonian Leasehold Outlets Limited Company Information for the year ended 31 October 2025
Director
Sean Hugh Doyle
Company Number
SC447019 (Scotland)
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Caledonian Leasehold Outlets Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,696,317
1,708,449
Current assets
Inventories
16,525
16,382
Debtors
5
6,575
8,757
Cash at bank and in hand
16,816
19,172
39,916
44,311
Creditors: amounts falling due within one year
6
(188,971)
(96,104)
Net current liabilities
(149,055)
(51,793)
Total assets less current liabilities
1,547,262
1,656,656
Creditors: amounts falling due after more than one year
7
(1,583,760)
(1,652,806)
Net (liabilities)/assets
(36,498)
3,850
Capital and reserves
Called up share capital
2
2
Profit and loss account
(36,500)
3,848
Shareholders' funds
(36,498)
3,850
For the year ending 31 October 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 23 July 2026 and were signed on its behalf by
Sean Hugh Doyle Director Company Registration No. SC447019
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Caledonian Leasehold Outlets Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Caledonian Leasehold Outlets Limited is a private company, limited by shares, registered in Scotland, registration number SC447019.
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
Land & buildings
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
1,575,500
60,919
127,687
1,764,106
Additions
-
-
31,987
31,987
At 31 October 2025
1,575,500
60,919
159,674
1,796,093
Depreciation
At 1 November 2024
-
24,368
31,289
55,657
Charge for the year
-
12,184
31,935
44,119
At 31 October 2025
-
36,552
63,224
99,776
Net book value
At 31 October 2025
1,575,500
24,367
96,450
1,696,317
At 31 October 2024
1,575,500
36,551
96,398
1,708,449
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Caledonian Leasehold Outlets Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
-
3,300
Other debtors
6,575
5,457
6,575
8,757
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
42,182
21,039
Obligations under finance leases and hire purchase contracts
7,894
7,894
Trade creditors
138,895
67,171
188,971
96,104
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
16,027
23,921
Amounts owed to group undertakings and other participating interests
20,000
20,000
Other creditors
1,536,309
1,599,309
Taxes and social security
11,424
9,576
1,583,760
1,652,806
8
Average number of employees
During the year the average number of employees was 25 (2024: 25).
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