IRIS Accounts Production v26.2.0.496 SC616814 director 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC616814 2024-12-31 SC616814 2025-12-31 SC616814 2025-01-01 2025-12-31 SC616814 2023-12-31 SC616814 2024-01-01 2024-12-31 SC616814 2024-12-31 SC616814 ns15:Scotland 2025-01-01 2025-12-31 SC616814 ns14:PoundSterling 2025-01-01 2025-12-31 SC616814 ns10:Director1 2025-01-01 2025-12-31 SC616814 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC616814 ns10:SmallEntities 2025-01-01 2025-12-31 SC616814 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC616814 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC616814 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC616814 ns10:AbridgedAccounts 2025-01-01 2025-12-31 SC616814 1 2025-01-01 2025-12-31 SC616814 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC616814 ns5:CurrentFinancialInstruments 2025-12-31 SC616814 ns5:CurrentFinancialInstruments 2024-12-31 SC616814 ns5:Non-currentFinancialInstruments 2025-12-31 SC616814 ns5:Non-currentFinancialInstruments 2024-12-31 SC616814 ns5:ShareCapital 2025-12-31 SC616814 ns5:ShareCapital 2024-12-31 SC616814 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC616814 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC616814 ns5:ComputerSoftware 2025-01-01 2025-12-31 SC616814 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 SC616814 ns5:PlantMachinery 2025-01-01 2025-12-31 SC616814 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC616814 ns10:Director1 1 2024-12-31 SC616814 ns10:Director1 1 2023-12-31 SC616814 ns10:Director1 1 2025-01-01 2025-12-31 SC616814 ns10:Director1 1 2024-01-01 2024-12-31 SC616814 ns10:Director1 1 2025-12-31 SC616814 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: SC616814 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Caribbean Goods Ltd

Caribbean Goods Ltd (Registered number: SC616814)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Caribbean Goods Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | J E Gutierrez Abril

| REGISTERED OFFICE: | 128 Maryhill Road

| Glasgow

| G20 7QS

| REGISTERED NUMBER: | SC616814 (Scotland)

| ACCOUNTANTS: | AMAS Murrison Limited

| Chartered Accountants

| 10 Newton Terrace

| Charing Cross

| Glasgow

| G3 7PJ

Caribbean Goods Ltd (Registered number: SC616814)

Abridged Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 6,973 |  | 4,231 |  |

Tangible assets | 5 | 12,285 |  | 11,987 |  |

19,258 |  | 16,218 |  |

CURRENT ASSETS

Stocks | 92,714 |  | 59,494 |  |

Debtors | 38,089 |  | 26,211 |  |

Cash at bank | 9,659 |  | 13,085 |  |

140,462 |  | 98,790 |  |

CREDITORS

Amounts falling due within one year | 118,808 |  | 102,166 |  |

NET CURRENT ASSETS/(LIABILITIES) | 21,654 |  | (3,376 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 40,912 |  | 12,842 |  |

CREDITORS

Amounts falling due after more than one year | 916 |  | - |  |

NET ASSETS | 39,996 |  | 12,842 |  |

CAPITAL AND RESERVES

Called up share capital | 111 |  | 111 |  |

Retained earnings | 39,885 |  | 12,731 |  |

SHAREHOLDERS' FUNDS | 39,996 |  | 12,842 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Caribbean Goods Ltd (Registered number: SC616814)

Abridged Balance Sheet - continued

31 December 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

J E Gutierrez Abril - Director

Caribbean Goods Ltd (Registered number: SC616814)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Caribbean Goods Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably

| Intangible assets

| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Intangible assets are amortised of their useful life on a straight-line basis

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Long leasehold | - | 33% on cost

| Plant and machinery | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

| Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Caribbean Goods Ltd (Registered number: SC616814)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Development costs

| Capitalised development costs are stated at cost less accumulated amortisation and accumulated impairment losses (cost model). Amortisation is recognised using the straight-line basis and results in the carrying amount being expensed in profit or loss over the estimated useful life.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 5,380 |  |

| Additions | 4,133 |  |

| At 31 December 2025 | 9,513 |  |

| AMORTISATION

| At 1 January 2025 | 1,150 |  |

| Amortisation for year | 1,390 |  |

| At 31 December 2025 | 2,540 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,973 |  |

| At 31 December 2024 | 4,230 |  |

Caribbean Goods Ltd (Registered number: SC616814)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 22,317 |  |

| Additions | 5,293 |  |

| At 31 December 2025 | 27,610 |  |

| DEPRECIATION

| At 1 January 2025 | 10,330 |  |

| Charge for year | 4,995 |  |

| At 31 December 2025 | 15,325 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,285 |  |

| At 31 December 2024 | 11,987 |  |

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| J E Gutierrez Abril

| Balance outstanding at start of year | 48,591 |  | 48,497 |  |

| Amounts advanced | 12,831 |  | 10,798 |  |

| Amounts repaid | (16,496 | ) | (10,704 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 44,926 |  | 48,591 |  |

7. | RELATED PARTY TRANSACTIONS

| Included within debtors is a balance of £12,213 (2024: £1,793) owed to the company by companies related by virtue of common control. These amounts are repayable on demand and do not bear interest.

| Also included within debtors is a balance of £270 (2024: £NIL) owed to the company by companies related by virtue of common control. These amounts are repayable on demand and do not bear interest.