Henry Young (Cairn Timber) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC028257

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		480,000		480,000

			480,000		480,000
CURRENT ASSETS
Debtors	5	28		137
Cash at bank and in hand		91,394		82,530

		91,422		82,667
Creditors: Amounts Falling Due Within One Year	6	(16,312 )		(16,205 )

NET CURRENT ASSETS (LIABILITIES)			75,110		66,462

TOTAL ASSETS LESS CURRENT LIABILITIES			555,110		546,462

NET ASSETS			555,110		546,462

CAPITAL AND RESERVES
Called up share capital	7		8,000		8,000
Revaluation reserve	8		478,359		478,359
Profit and Loss Account			68,751		60,103

SHAREHOLDERS' FUNDS			555,110		546,462

Page 1

Page 2

Henry Young (Cairn Timber) Limited

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 2026 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gordon Young

Director

24th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Henry Young (Cairn Timber) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC028257 . The registered office is 18 Strathmore Avenue, Kirriemuir, Angus, DD8 4DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover represents grazing rent and other farm activities.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Land and property - not provided

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost or Valuation
As at 6 April 2025	480,000

As at 5 April 2026	480,000

Net Book Value
As at 5 April 2026	480,000

As at 6 April 2025	480,000

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Henry Young (Cairn Timber) Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

Cost or valuation as at 5 April 2026 represented by:

	Land & Property
	Freehold
	£
At valuation	480,000

	480,000

If the land and property had not been revalued it would have been included at its historical cost of £1,641. The property was valued on an open value market basis by the directors on 24th July 2020.

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	28	137

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	2,028	2,146
Other creditors	600	600
Directors' loan accounts	13,684	13,459

	16,312	16,205

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	8,000	8,000

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 6 April 2025	478,359	60,103
Profit for the year and total comprehensive income	-	8,648

As at 5 April 2026	478,359	68,751