Company registration number SC021958 (Scotland)
BEN CHALLUM LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BEN CHALLUM LIMITED
COMPANY INFORMATION
Directors
David M Stewart
Christian C Stewart
Secretary
David M Stewart
Company number
SC021958
Registered office
34-36 Rose Street North Lane
EDINBURGH
EH2 2NP
Auditor
MMG Audit Limited
4 Albert Place
Perth
PH2 8JE
Business address
Woodburn Farmhouse
Woodburn Farm
CRIEFF
PH7 3RG
Bankers
The Royal Bank of Scotland plc
Perth Chief Office (A) Branch
12 Dunkeld Road
PERTH
PH1 5RB
Solicitors
Ennova Law
26 George Square
EDINBURGH
EH8 9LD
BEN CHALLUM LIMITED
CONTENTS
Page
Independent auditor's report
1 - 3
Balance sheet
4
Statement of changes in equity
5
Statement of cash flows
6
Notes to the financial statements
7 - 14
BEN CHALLUM LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEN CHALLUM LIMITED
- 1 -
Opinion

We have audited the financial statements of Ben Challum Limited (the 'company') for the year ended 30 November 2025 which comprise , the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

BEN CHALLUM LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEN CHALLUM LIMITED (CONTINUED)
- 2 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the directors' r eport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

BEN CHALLUM LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BEN CHALLUM LIMITED (CONTINUED)
- 3 -

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The Company is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the Company and industry, we identified that the principal risks of non-compliance with laws and regulations related to general legislation, breaches of health and safety, animal welfare & environmental regulations, and tax legislation. We considered the extent to which these laws and regulations might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risk related to posting journal entries to manipulate revenue and profit. Audit procedures performed by the engagement team included:

- discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations, including fraud;

- enquiring of management as to actual and potential litigation and claims;

- identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud and non-compliance with laws and regulations;

- challenging assumptions and judgements made by management with regard to the significant accounting estimates identified;

- performing analytical procedures to identify any unusual or unexpected relationships, investigating the rationale behind significant or unusual transactions and agreeing financial statement disclosures to underlying supporting documentation; and

- identifying and testing journal entries, in particular journal entries posted with unusual account combinations, journal entries posted by unexpected users, backdated journals, and journals with unusual descriptions.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Derek Grant CA (Senior Statutory Auditor)
For and on behalf of MMG Audit Limited, Statutory Auditor
Chartered Accountants
4 Albert Place
Perth
PH2 8JE
24 July 2026
BEN CHALLUM LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
656,829
764,339
Investments
5
21
21
656,850
764,360
Current assets
Stocks
1,853
231,630
Debtors
6
650,839
688,929
Cash at bank and in hand
461,787
37,856
1,114,479
958,415
Creditors: amounts falling due within one year
7
(26,014)
(28,036)
Net current assets
1,088,465
930,379
Net assets
1,745,315
1,694,739
Capital and reserves
Called up share capital
27,002
27,002
Other reserves
-
0
92,950
Profit and loss reserves
1,718,313
1,574,787
Total equity
1,745,315
1,694,739

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 July 2026 and are signed on its behalf by:
Christian C Stewart
Director
Company registration number SC021958 (Scotland)
BEN CHALLUM LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
Share capital
Unrealised Fair Value Gains
Profit and loss reserves
Total
£
£
£
£
Balance at 1 December 2023
27,002
-
1,934,712
1,961,714
Year ended 30 November 2024:
Loss and total comprehensive income
-
-
(266,975)
(266,975)
Transfers
-
92,950
(92,950)
-
Balance at 30 November 2024
27,002
92,950
1,574,787
1,694,739
Year ended 30 November 2025:
Profit and total comprehensive income
-
-
50,576
50,576
Other movements
-
(92,950)
92,950
-
Balance at 30 November 2025
27,002
-
1,718,313
1,745,315
BEN CHALLUM LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
13
171,983
(96,625)
Interest paid
(1)
(14)
Net cash inflow/(outflow) from operating activities
171,982
(96,639)
Investing activities
Purchase of tangible fixed assets
-
0
(7,500)
Proceeds from disposal of tangible fixed assets
242,049
34,330
Repayment of loans
9,900
(569)
Net cash generated from investing activities
251,949
26,261
Net increase/(decrease) in cash and cash equivalents
423,931
(70,378)
Cash and cash equivalents at beginning of year
37,856
108,232
Cash and cash equivalents at end of year
461,787
37,856
BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
1
Accounting policies
Company information

Ben Challum Limited is a private company limited by shares incorporated in Scotland, registration number SC021958. The registered office is 34-36 Rose Street North Lane, EDINBURGH, EH2 2NP. The principal place of business is Woodburn Farmhouse, Woodburn Farm, CRIEFF, PH7 3RG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings
2% straight line per annum
Plant and machinery
15% reducing balance per annum
Motor vehicles
25% straight line per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 8 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stock consist of harvested crops (like grain in storage) and consumable farm supplies (such as feed, fertilisers, and sprays). These are valued at the lower of cost and net realisable value.

- Cost: This includes all costs of purchase, costs of conversion, and other expenses necessary to bring stock to their current state and location. For harvested crops, this encompasses all cultivation costs up to the point of harvest.

- Net Realisable Value: Defined as the estimated selling price in the ordinary course of business, less any estimated costs needed to complete and sell the stock.

The company's livestock, primarily cattle, are recorded as biological assets and valued at fair value less costs to sell. Fair value is assessed using prevailing market prices for similar animals, considering age, breed, and quality. Deductions for costs to sell may include commissions, levies, and other direct expenses related to the sale of livestock.

The valuation model applied relies on active and established markets to determine the fair value. Any gains or losses, w hether from initial recognition or from changes in fair value less costs to sell, a re recognised in the profit and loss account during the period in which they occur.

Arable crops, which include both growing and harvested crops, are treated as biological assets.

- Growing Crops: These are measured at fair value less costs to sell at the point of harvest. Costs incurred for cultivation, such as seeds, fertilisers, and labour, are capitalised as a current asset under 'Work in Progress' until harvest.

- Harvested Crops: Once harvested, crops held on the farm are valued at the lower of cost and net realisable value, following the inventory policy. After harvest, these crops are no longer classified as biological assets under FRS 102, but as inventory.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 9 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 10 -
1.12
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.13

Leases

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

1.14

Value Added Tax (VAT)

The company accounts for VAT under the Cash Accounting Scheme. VAT is recognised on receipts from customers and payments to suppliers. Amounts included in the financial statements are stated net of VAT where recoverabl e.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 11 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 December 2024
874,274
551,351
1,425,625
Disposals
-
0
(501,612)
(501,612)
At 30 November 2025
874,274
49,739
924,013
Depreciation and impairment
At 1 December 2024
218,128
443,158
661,286
Depreciation charged in the year
17,486
3,206
20,692
Eliminated in respect of disposals
-
0
(414,794)
(414,794)
At 30 November 2025
235,614
31,570
267,184
Carrying amount
At 30 November 2025
638,660
18,169
656,829
At 30 November 2024
656,146
108,193
764,339
BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 12 -
5
Fixed asset investments
2025
2024
£
£
Investments
21
21
Movements in fixed asset investments
Investments other than loans
£
Cost or valuation
At 1 December 2024 & 30 November 2025
21
Carrying amount
At 30 November 2025
21
At 30 November 2024
21
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,572
25,211
Amounts owed by group undertakings
647,689
641,149
Other debtors
578
13,599
Prepayments and accrued income
-
0
8,970
650,839
688,929
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,802
13,338
Taxation and social security
11,792
919
Other creditors
6,420
13,779
26,014
28,036
BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 13 -
8
Unrealised Fair Value Gains
2025
2024
£
£
At the beginning of the year
92,950
-
Additions
-
92,950
Other movements
(92,950)
-
At the end of the year
-
92,950
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Derek Grant CA
Statutory Auditor:
MMG Audit Limited
Date of audit report:
24 July 2026
10
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Other information

At 30 November 202 5 the company has a loan due from it's immediate parent company D M Stewart Ltd of £647,689 (202 4 - £6 41,149). Additionally, D M Stewart Limited paid expenses on behalf of Ben Challum Limited, totaling £3,792 (202 4 - £2,663). Ben Challum Ltd paid £9,996 (202 4 - £9,996) on behalf of D M Stewart Ltd.

This loan is unsecured, interest free and repayable on demand.

11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

At the balance sheet date, the company was owed £578 (202 4: £10,478) from a director. The balance is unsecured, interest-free and has no formal repayment terms.

BEN CHALLUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
11
Directors' transactions
(Continued)
- 14 -
Loans
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan
-
10,478
3,032
(12,932)
578
10,478
3,032
(12,932)
578
12
Parent company

The immediate controlling party is the parent company D M Stewart Limited.

The ultimate controlling party is McCallum Stewart Limited which is incorporated in Scotland.

Copies of the financial statements of McCallum Stewart Limited may be obtained from the registered office at 34-36 Rose Street, North Lane, EDINBURGH, EH2 2NP

13
Cash generated from/(absorbed by) operations
2025
2024
£
£
Profit/(loss) after taxation
50,576
(266,975)
Adjustments for:
Finance costs
1
14
(Gain)/loss on disposal of tangible fixed assets
(155,232)
258,585
Depreciation and impairment of tangible fixed assets
20,692
36,579
Movements in working capital:
Decrease/(increase) in stocks
229,777
(166,288)
Decrease in debtors
28,190
31,268
(Decrease)/increase in creditors
(2,021)
10,192
Cash generated from/(absorbed by) operations
171,983
(96,625)
2025-11-30 2024-12-01 false false false 24 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Christian C Stewart Christian C Stewart David M Stewart SC021958 2024-12-01 2025-11-30 SC021958 bus:CompanySecretaryDirector1 2024-12-01 2025-11-30 SC021958 bus:Director1 2024-12-01 2025-11-30 SC021958 bus:CompanySecretary1 2024-12-01 2025-11-30 SC021958 bus:Director2 2024-12-01 2025-11-30 SC021958 bus:RegisteredOffice 2024-12-01 2025-11-30 SC021958 bus:Agent1 2024-12-01 2025-11-30 SC021958 2025-11-30 SC021958 2024-11-30 SC021958 core:LandBuildings 2025-11-30 SC021958 core:OtherPropertyPlantEquipment 2025-11-30 SC021958 core:LandBuildings 2024-11-30 SC021958 core:OtherPropertyPlantEquipment 2024-11-30 SC021958 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC021958 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 SC021958 core:CurrentFinancialInstruments 2025-11-30 SC021958 core:CurrentFinancialInstruments 2024-11-30 SC021958 core:ShareCapital 2025-11-30 SC021958 core:ShareCapital 2024-11-30 SC021958 core:OtherMiscellaneousReserve 2025-11-30 SC021958 core:OtherMiscellaneousReserve 2024-11-30 SC021958 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC021958 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC021958 core:ShareCapital 2023-11-30 SC021958 core:RetainedEarningsAccumulatedLosses 2023-11-30 SC021958 core:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 SC021958 2023-12-01 2024-11-30 SC021958 core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 SC021958 2024-11-30 SC021958 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC021958 core:PlantMachinery 2024-12-01 2025-11-30 SC021958 core:MotorVehicles 2024-12-01 2025-11-30 SC021958 core:LandBuildings 2024-11-30 SC021958 core:OtherPropertyPlantEquipment 2024-11-30 SC021958 core:LandBuildings 2024-12-01 2025-11-30 SC021958 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 SC021958 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC021958 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC021958 bus:FRS102 2024-12-01 2025-11-30 SC021958 bus:Audited 2024-12-01 2025-11-30 SC021958 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP