CALEDONIA VENTURES LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC789348

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		118,667		135,620
Tangible Assets	5		24,845		24,614

			143,512		160,234
CURRENT ASSETS
Stocks	6	5,400		6,120
Debtors	7	19,274		19,274
Cash at bank and in hand		27,142		31,169

		51,816		56,563
Creditors: Amounts Falling Due Within One Year	8	(136,471 )		(163,861 )

NET CURRENT ASSETS (LIABILITIES)			(84,655 )		(107,298 )

TOTAL ASSETS LESS CURRENT LIABILITIES			58,857		52,936

NET ASSETS			58,857		52,936

CAPITAL AND RESERVES
Called up share capital	9		6		6
Profit and Loss Account			58,851		52,930

SHAREHOLDERS' FUNDS			58,857		52,936

Page 1

Page 2

CALEDONIA VENTURES LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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

Daniel Harrison

Director

9 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CALEDONIA VENTURES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC789348 . The registered office is C/o Grants, 120 West Regent Street, Glasgow, G2 2QD.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 9 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are leasehold costs. It is amortised to profit and loss account over its estimated economic life of 9 years.

2.5. 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:

Fixtures, fittings and equipment

20% straight line

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 12)

Page 3

Page 4

CALEDONIA VENTURES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill	Leasehold costs	Total
	£	£	£
Cost
As at 1 April 2025	142,000	10,573	152,573

As at 31 March 2026	142,000	10,573	152,573

Amortisation
As at 1 April 2025	15,778	1,175	16,953
Provided during the period	15,778	1,175	16,953

As at 31 March 2026	31,556	2,350	33,906

Net Book Value
As at 31 March 2026	110,444	8,223	118,667

As at 1 April 2025	126,222	9,398	135,620

5. Tangible Assets

	Fixtures, fittings and equipment
	£
Cost
As at 1 April 2025	28,755
Additions	6,716

As at 31 March 2026	35,471

Depreciation
As at 1 April 2025	4,141
Provided during the period	6,485

As at 31 March 2026	10,626

Net Book Value
As at 31 March 2026	24,845

As at 1 April 2025	24,614

6. Stocks

	31 March 2026	31 March 2025
	£	£
Stock	5,400	6,120

7. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	19,274	19,274

Page 4

Page 5

CALEDONIA VENTURES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	19,407	19,156
Other loans	40,000	-
Other creditors	38,120	118,820
Taxation and social security	38,944	25,885

	136,471	163,861

9. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	6	6

Page 5