C.c Couriers Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: SC831336

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	5		250

			250
CURRENT ASSETS
Cash at bank and in hand		6

		6
Creditors: Amounts Falling Due Within One Year	6	(580 )

NET CURRENT ASSETS (LIABILITIES)			(574 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(324 )

NET LIABILITIES			(324 )

CAPITAL AND RESERVES
Called up share capital	7		100
Income Statement			(424 )

SHAREHOLDERS' FUNDS			(324)

For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Mr Craig Cruickshanks

Director

08/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

C.c Couriers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC831336 . The registered office is 23 Kaims Court, Livingston, West Lothian, EH54 7DB.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis, despite the fact that liabilities exceed assets.

The directors have given an undertaking to support the company until it returns to a net assets position. The directors therefore consider that it is appropriate to prepare the accounts on the going concern basis.

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:

Computer Equipment

25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tax on Profit

	31 December 2025
	£
Current tax
UK Corporation Tax	-

	31 December 2025
	£
Profit before tax	(424)

Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate)	(81 )
Goodwill/depreciation not allowed for tax	16
Capital allowances	(11 )
Tax losses unutilised carried forward	76

Total tax charge for the period	-

Page 2

Page 3

C.c Couriers Ltd

Notes to the Financial Statements (continued)

For the Period 9 December 2024 to 31 December 2025

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 9 December 2024	-
Additions	335

As at 31 December 2025	335

Depreciation
As at 9 December 2024	-
Provided during the period	85

As at 31 December 2025	85

Net Book Value
As at 31 December 2025	250

As at 9 December 2024	-

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	580

7. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

8. Ultimate Controlling Party

The company's ultimate controlling party is director by virtue of his ownership of 100% of the issued share capital in the company.

Page 3