Company Registration No. SC666217 (Scotland)
Caledonian Events Limited
Unaudited accounts
for the year ended 31 December 2025
Caledonian Events Limited
Unaudited accounts
Contents
Caledonian Events Limited
Company Information
for the year ended 31 December 2025
Directors
R Steadman
S Duncan
Company Number
SC666217 (Scotland)
Registered Office
C/o CMM Accountancy
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Caledonian Events Limited
Statement of financial position
as at 31 December 2025
Intangible assets
12,600
14,700
Tangible assets
28,367
37,499
Cash at bank and in hand
21,178
18,379
Creditors: amounts falling due within one year
(77,385)
(64,075)
Net current liabilities
(31,008)
(20,201)
Total assets less current liabilities
9,959
31,998
Provisions for liabilities
Deferred tax
(1,967)
(3,253)
Called up share capital
100
100
Profit and loss account
7,892
28,645
Shareholders' funds
7,992
28,745
For the year ending 31 December 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 Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by
R Steadman
Director
Company Registration No. SC666217
Caledonian Events Limited
Notes to the Accounts
for the year ended 31 December 2025
Caledonian Events Limited is a private company, limited by shares, registered in Scotland, registration number SC666217. The registered office is C/o CMM Accountancy, The Green House, Beechwood Business Park North, Inverness, IV2 3BL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is being provided for at 10% per annum straight line.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Motor vehicles
20% reducing balance
Fixtures & fittings
15% to 20% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Caledonian Events Limited
Notes to the Accounts
for the year ended 31 December 2025
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Total
At 31 December 2025
21,000
At 31 December 2025
12,600
At 31 December 2024
14,700
5
Tangible fixed assets
Total
At 31 December 2025
69,469
At 31 December 2025
41,102
At 31 December 2025
28,367
At 31 December 2024
37,499
6
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than five years
73,521
87,525
7
Average number of employees
During the year the average number of employees was 9 (2024: 9).