REGISTERED NUMBER: SC270634 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CALEY COLD STORE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr J G S Strachan

Mrs S Strachan

Mrs M Patrick

Mr B Strachan

Miss N Strachan

SECRETARY:

Masson Glennie LLP

REGISTERED OFFICE:

Blackhouse Circle

Blackhouse Industrial Estate

Peterhead

Aberdeenshire

AB42 1BN

REGISTERED NUMBER:

SC270634 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

BANKERS:

Santander Business Banking

Bridle Road

Bootle

Liverpool

L30 4GB

SOLICITORS:

Masson Glennie LLP

Broad House

Broad Street

Peterhead

Aberdeenshire

AB42 1HY

FIXED ASSETS

Tangible assets

4

731,393

743,869

CURRENT ASSETS

Debtors

5

135,398

156,326

Cash at bank

3,022,672

2,636,628

3,158,070

2,792,954

CREDITORS

Amounts falling due within one year

6

213,291

183,041

NET CURRENT ASSETS

2,944,779

2,609,913

TOTAL ASSETS LESS CURRENT LIABILITIES

3,676,172

3,353,782

PROVISIONS FOR LIABILITIES

(61,504

)

(62,727

)

ACCRUALS AND DEFERRED INCOME

(4,787

)

(6,248

)

NET ASSETS

3,609,881

3,284,807

CAPITAL AND RESERVES

Called up share capital

1,200,000

1,200,000

Revaluation reserve

7

205,988

205,988

Retained earnings

7

2,203,893

1,878,819

SHAREHOLDERS' FUNDS

3,609,881

3,284,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

Mr J G S Strachan - Director

1.	STATUTORY INFORMATION

Caley Cold Store 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 as modified by the revaluation of certain assets.

The presentation currency is £ sterling.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the net invoiced amount of storage facility services provided.

Tangible fixed assets

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

Heritable property

-

4% on cost

Plant and machinery

-

10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the time of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future, and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

Government grants

Government grants in respect of tangible fixed asset are credited to the profit and loss account over the useful lives of the related assets. The grants shown in the balance sheet represent the total grants receivable to date less the amount so far credited to the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Heritable

Plant and

property

machinery

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

700,000

463,429

1,163,429

DEPRECIATION

At 1 April 2025

-

419,560

419,560

Charge for year

-

12,476

12,476

At 31 March 2026

-

432,036

432,036

NET BOOK VALUE

At 31 March 2026

700,000

31,393

731,393

At 31 March 2025

700,000

43,869

743,869

Cost or valuation at 31 March 2026 is represented by:

Heritable

Plant and

property

machinery

Totals

£

£

£

Valuation in 2016

(27,445

)

-

(27,445

)

Valuation in 2021

(75,000

)

-

(75,000

)

Cost

802,445

463,429

1,265,874

700,000

463,429

1,163,429

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

128,130

142,340

Prepayments

7,268

13,986

135,398

156,326

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

51,566

7,631

Taxation

109,862

128,867

Social security and other taxes

735

639

VAT

24,736

21,626

Accruals

26,392

24,278

213,291

183,041

7.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2025

1,878,819

205,988

2,084,807

Profit for the year

325,074

-

325,074

At 31 March 2026

2,203,893

205,988

2,409,881

8.	RELATED PARTY DISCLOSURES

Included in creditors is a loan from Ugie Investments Limited, a company in which Mr James G S Strachan has a material interest. The loan is interest free and has no fixed terms of repayment. Details of loan account transactions and period end balance are as follows:

2026

2025

£

£

At 31st March 2025

-

1,313,304

Advanced during year

-

-

Repaid during year

-

1,313,304

At 31st March 2026

-

-

9.	ULTIMATE CONTROLLING PARTY

Mr James G S Strachan, a director, controls the company by virtue of an interest of 86.1% of the issued ordinary share capital of Caley Cold Store (Holdings) Limited, its parent company.