REGISTERED NUMBER: SC844242 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 6 APRIL 2025 TO 31 DECEMBER 2025

FOR

CAILLEACH BHEUR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D E Gaugler

Mrs J L Gaugler

REGISTERED OFFICE:

Clyde Office 2nd Floor

78 W. George Street

Glasgow

G2 1BP

REGISTERED NUMBER:

SC844242 (Scotland)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Tangible assets

4

217,966

CURRENT ASSETS

Cash at bank

6,956

CREDITORS

Amounts falling due within one year

5

96,783

NET CURRENT LIABILITIES

(89,827

)

TOTAL ASSETS LESS CURRENT LIABILITIES

128,139

CREDITORS

Amounts falling due after more than one year

6

139,875

NET LIABILITIES

(11,736

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(11,738

)

(11,736

)

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

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

The directors acknowledge their 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2026 and were signed on its behalf by:

Mrs J L Gaugler - Director

1.	STATUTORY INFORMATION

CAILLEACH BHEUR 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are initially recognised at cost. After initial recognition tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

Straight line over 30 years

Taxation

Taxation for the period 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.

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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

Additions

220,415

At 31 December 2025

220,415

DEPRECIATION

Charge for period

2,449

At 31 December 2025

2,449

NET BOOK VALUE

At 31 December 2025

217,966

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts (see note 7)

1,991

Other creditors & accruals

94,792

96,783

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans (see note 7)

139,875

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

127,233

7.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Bank loans

1,991

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,154

Amounts falling due between two and five years:

Bank loans - 2-5 years

10,488

Amounts falling due in more than five years:

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

127,233

The company has in place a long term secured loan used for commercial financing purposes. The loan is repayable over a period of 25 years by monthly instalments of capital and interest. Interest is fixed for an initial period of 24 months at 7.74% per annum, after which it becomes variable based on the lender's managed rate plus a product margin.

The loan is secured by a standard security over property and by personal guarantees provided by the directors. At the balance sheet date, the loan is classified between current and non current liabilities in accordance with the company's repayment schedule.

8.	SECURED DEBTS

At the balance sheet date, the company had two registered charges outstanding.

On 1 September 2025 and 4 September 2025, the company granted security in favour of Together Commercial Finance Limited. The security comprises:

- a fixed charge over land and buildings; and

- a floating charge over the company's undertaking and all other assets, present and future.

The charges secure the company's obligations under a long term loan facility. There were no charges satisfied or released during the year.