Cairncentre Limited Accounts






Cairncentre Limited

	Company No. SC211068
		Information for Filing with The Registrar
		31 October 2025

The Directors present their report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was licensed restaurants.




Directors

The Directors who served at any time during the year were as follows:

E. Gassabi
L. Gassabi








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

E. Gassabi
Director
30 July 2026

at	31 October 2025
Company No.		SC211068	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	154,491	156,471

	Investments		5	39,844	39,844
				194,335	196,315
Current assets
	Stocks		6	10,500	10,500
	Debtors		7	1,605	8,653

	Cash at bank and in hand			47,609	44,254
				59,714	63,407
Creditors: Amount falling due within one year			8	(437,144)	(179,591)
Net current liabilities				(377,430)	(116,184)
Total assets less current liabilities				(183,095)	80,131
Creditors: Amounts falling due after more than one year			9	(56,356)	(16,247)



Net (liabilities)/assets				(239,451)	63,884

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	(239,551)	63,784

Total equity				(239,451)	63,884



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 July 2026 and signed on its behalf by:
E. Gassabi
Director
30 July 2026

for the year ended 31 October 2025

General information

Cairncentre Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC211068

Its registered office is:

3 Queen Street

Edinburgh

Scotland

EH2 1JE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

5% Straight line

Plant and machinery

15% Reducing balance

Furniture, fittings and equipment

20% Straight line

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	24	33

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 November 2024	343,935	330,345	8,684	682,964




		At 31 October 2025	343,935	330,345	8,684	682,964
		Depreciation
		At 1 November 2024	241,123	280,933	4,437	526,493
		Charge for the year	436	102	1,442	1,980



		At 31 October 2025	241,559	281,035	5,879	528,473
		Net book values
		At 31 October 2025	102,376	49,310	2,805	154,491
		At 31 October 2024	102,812	49,412	4,247	156,471

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 November 2024	39,844	39,844



		At 31 October 2025	39,844	39,844
		Provisions/Impairment





		Net book values
		At 31 October 2025	39,844	39,844
		At 31 October 2024	39,844	39,844

6	Stocks
			2025	2024
			£	£
		Raw materials and consumables	10,500	10,500


			10,500	10,500

7	Debtors
			2025	2024
			£	£




		VAT recoverable	-	7,048

		Other debtors	1,605	1,605

			1,605	8,653

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	1,766	-




		Taxes and social security	77,224	63,731
		Loans from directors	237,627	45,896
		Other creditors	89,927	36,064
		Accruals and deferred income	30,600	33,900
			437,144	179,591

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	56,356	16,247






			56,356	16,247

Share Capital

100 shares fully paid at £1 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.