| CASH'S RETAIL LTD |
| Registered number: |
SC729350 |
| Balance Sheet |
| as at 30 April 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
5,000 |
|
|
5,000 |
| Tangible assets |
4 |
|
|
3,835 |
|
|
3,366 |
|
|
|
|
8,835 |
|
|
8,366 |
|
| Current assets |
| Stocks |
|
|
8,070 |
|
|
9,650 |
| Cash at bank and in hand |
|
|
25,426 |
|
|
16,722 |
|
|
|
33,496 |
|
|
26,372 |
|
| Creditors: amounts falling due within one year |
5 |
|
(19,588) |
|
|
(13,229) |
|
| Net current assets |
|
|
|
13,908 |
|
|
13,143 |
|
| Total assets less current liabilities |
|
|
|
22,743 |
|
|
21,509 |
|
|
| Net assets |
|
|
|
22,743 |
|
|
21,509 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
1 |
| Profit and loss account |
|
|
|
22,741 |
|
|
21,508 |
|
| Shareholders' funds |
|
|
|
22,743 |
|
|
21,509 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| NICOLA CUSHLEY |
| Director |
| Approved by the board on 18 May 2026 |
|
| CASH'S RETAIL LTD |
| Notes to the Accounts |
| for the year ended 30 April 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 10% reducing balance basis. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
4 |
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 May 2025 |
5,000 |
|
Additions |
- |
|
Disposals |
- |
|
At 30 April 2026 |
5,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 May 2025 |
- |
|
Provided during the year |
- |
|
On disposals |
- |
|
At 30 April 2026 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2026 |
5,000 |
|
At 30 April 2025 |
5,000 |
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
Fixtures & fittings |
|
Equipment |
|
|
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 May 2025 |
4,500 |
|
- |
|
|
|
4,500 |
|
Additions |
- |
|
895 |
|
|
|
895 |
|
Surplus on revaluation |
- |
|
- |
|
|
|
- |
|
Disposals |
- |
|
- |
|
|
|
- |
|
At 30 April 2026 |
4,500 |
|
895 |
|
|
|
5,395 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2025 |
1,134 |
|
- |
|
|
|
1,134 |
|
Charge for the year |
337 |
|
89 |
|
|
|
426 |
|
Surplus on revaluation |
- |
|
- |
|
|
|
- |
|
On disposals |
- |
|
- |
|
|
|
- |
|
At 30 April 2026 |
1,471 |
|
89 |
|
|
|
1,560 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2026 |
3,029 |
|
806 |
|
|
|
3,835 |
|
At 30 April 2025 |
3,366 |
|
- |
|
|
|
3,366 |
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
4,526 |
|
- |
|
Taxation and social security costs |
6,354 |
|
5,229 |
|
Other creditors |
8,708 |
|
8,000 |
|
|
|
|
|
|
19,588 |
|
13,229 |
|
|
|
|
|
|
|
|
|
| 6 |
Off-balance sheet arrangements |
|
|
None. |
|
| 7 |
Other information |
|
|
CASH'S RETAIL LTD is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
138 STATION ROAD |
|
|
BLANTYE |
|
|
G72 8BW |