REGISTERED NUMBER: SC201869 (Scotland)

Financial Statements

for the Year Ended 30 November 2025

for

Cairnquay Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M. Farooq

REGISTERED OFFICE:

738 Pollokshaws Road

Strathbungo

Glasgow

G41 2AE

REGISTERED NUMBER:

SC201869 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Intangible assets

4

419

419

Tangible assets

5

879

1,034

1,298

1,453

CURRENT ASSETS

Stocks

6

97,321

79,935

Debtors

7

1,800

1,800

Cash at bank and in hand

3,522

12,231

102,643

93,966

CREDITORS

Amounts falling due within one year

8

97,397

80,454

NET CURRENT ASSETS

5,246

13,512

TOTAL ASSETS LESS CURRENT LIABILITIES

6,544

14,965

CREDITORS

Amounts falling due after more than one year

9

4,922

15,262

NET ASSETS/(LIABILITIES)

1,622

(297

)

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

1,620

(299

)

SHAREHOLDERS' FUNDS

1,622

(297

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 director and authorised for issue on 31 August 2026 and were signed by:

M. Farooq - Director

1.	STATUTORY INFORMATION

Cairnquay Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

419

NET BOOK VALUE

At 30 November 2025

419

At 30 November 2024

419

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

9,444

4,459

13,903

DEPRECIATION

At 1 December 2024

8,804

4,065

12,869

Charge for year

96

59

155

At 30 November 2025

8,900

4,124

13,024

NET BOOK VALUE

At 30 November 2025

544

335

879

At 30 November 2024

640

394

1,034

6.

STOCKS

30.11.25

30.11.24

£

£

Stocks

97,321

79,935

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Prepayments

1,800

1,800

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

2,348

2,161

Family loans

87,673

72,808

Tax

3,633

3,633

Social security and other taxes

227

-

VAT

660

616

Accrued expenses

2,856

1,236

97,397

80,454

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans - 1-2 years

4,922

15,262

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Ordinary

£1

2

2