REGISTERED NUMBER: SC738062 (Scotland)

Financial Statements for the Period 1 August 2025 to 31 December 2025

for

Cairn Safety Technology Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W H Downie

G I Priestly

B J Maguire

SECRETARY:

REGISTERED OFFICE:

Unit 9J

Voight Road

Victoria Green Business Park

Carnoustie

Tayside

DD7 7DS

REGISTERED NUMBER:

SC738062 (Scotland)

ACCOUNTANTS:

Monteaths

Cairnfield

14 School Road

Balmullo

St Andrews

Fife

KY16 0BD

FIXED ASSETS

Tangible assets

4

723,147

793,297

CURRENT ASSETS

Debtors

5

665,745

36,164

Cash at bank

56,733

11,190

722,478

47,354

CREDITORS

Amounts falling due within one year

6

63,938

108,828

NET CURRENT ASSETS/(LIABILITIES)

658,540

(61,474

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,381,687

731,823

CREDITORS

Amounts falling due after more than one year

7

(869,945

)

(185,000

)

PROVISIONS FOR LIABILITIES

(117,483

)

(125,213

)

NET ASSETS

394,259

421,610

CAPITAL AND RESERVES

Called up share capital

254

254

Share premium

79,846

79,846

Retained earnings

314,159

341,510

394,259

421,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 20 August 2026 and were signed on its behalf by:

J W H Downie - Director

G I Priestly - Director

B J Maguire - Director

1.	STATUTORY INFORMATION

Cairn Safety Technology Ltd 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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and at varying rates on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

794,889

Additions

13,938

At 31 December 2025

808,827

DEPRECIATION

At 1 August 2025

1,592

Charge for period

84,088

At 31 December 2025

85,680

NET BOOK VALUE

At 31 December 2025

723,147

At 31 July 2025

793,297

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.7.25

£

£

Trade debtors

40,313

-

Other debtors

625,432

36,164

665,745

36,164

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.7.25

£

£

Bank loans and overdrafts

28,605

31,369

Trade creditors

(2

)

32,245

Other creditors

35,335

45,214

63,938

108,828

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.7.25

£

£

Trade creditors

536,460

-

Other creditors

333,485

185,000

869,945

185,000