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Company Registration No. SC577929 (Scotland)
Cashel Trading Limited Unaudited accounts for the year ended 31 October 2025
Cashel Trading Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cashel Trading Limited Company Information for the year ended 31 October 2025
Directors
Gayle Tracey McIntosh Kenneth Finnigan
Company Number
SC577929 (Scotland)
Registered Office
40-42 Woodlands Road Glasgow Scotland G3 6UR
Accountants
My Accountancy Hub Level One, Basecamp Liverpool 49 Jamaica Street Liverpool L1 0AH
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Cashel Trading Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
57,500
57,500
Tangible assets
5
25,928
28,261
83,428
85,761
Current assets
Inventories
4,580
1,155
Debtors
6
14,500
14,482
Cash at bank and in hand
20,381
3,220
39,461
18,857
Creditors: amounts falling due within one year
7
(40,432)
(37,915)
Net current liabilities
(971)
(19,058)
Total assets less current liabilities
82,457
66,703
Creditors: amounts falling due after more than one year
8
(70,885)
(46,930)
Net assets
11,572
19,773
Capital and reserves
Called up share capital
100
100
Profit and loss account
11,472
19,673
Shareholders' funds
11,572
19,773
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 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 23 July 2026 and were signed on its behalf by
Gayle Tracey McIntosh Director Company Registration No. SC577929
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Cashel Trading Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Cashel Trading Limited is a private company, limited by shares, registered in Scotland, registration number SC577929. The registered office is 40-42 Woodlands Road, Glasgow, Scotland, G3 6UR .
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:
Plant & machinery
15% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 November 2024
57,500
At 31 October 2025
57,500
Amortisation
At 1 November 2024
-
At 31 October 2025
-
Net book value
At 31 October 2025
57,500
At 31 October 2024
57,500
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Cashel Trading Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
16,000
12,498
26,124
54,622
At 31 October 2025
16,000
12,498
26,124
54,622
Depreciation
At 1 November 2024
-
5,186
21,175
26,361
Charge for the year
-
1,096
1,237
2,333
At 31 October 2025
-
6,282
22,412
28,694
Net book value
At 31 October 2025
16,000
6,216
3,712
25,928
At 31 October 2024
16,000
7,312
4,949
28,261
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
-
(18)
Other debtors
14,500
14,500
14,500
14,482
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
(2,024)
-
VAT
10,669
16,663
Trade creditors
13,542
4,571
Loans from directors
18,245
16,681
40,432
37,915
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
70,885
46,930
9
Average number of employees
During the year the average number of employees was 11 (2024: 11).
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