Registration number: SC685037

Caledonian Climate Partners Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Caledonian Climate Partners Limited

Company Information

Directors

Randal Wilson Michael Alexander Simon Laird Frederick Ingleby

Registered office

East Memus Forfar Angus DD8 3TY

Accountants

Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

Caledonian Climate Partners Limited

(Registration number: SC685037)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	140,999	39,615
Current assets
Stocks	5	242,817	317,614
Debtors	6	294,185	138,873
Cash at bank and in hand		237,992	117,567
		774,994	574,054
Creditors: Amounts falling due within one year	7	(593,353)	(502,753)
Net current assets		181,641	71,301
Total assets less current liabilities		322,640	110,916
Creditors: Amounts falling due after more than one year	7	(75,166)	-
Provisions for liabilities		(30,539)	-
Net assets		216,935	110,916
Capital and reserves
Called up share capital	8	150,000	150,000
Retained earnings		66,935	(39,084)
Shareholders' funds		216,935	110,916

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Caledonian Climate Partners Limited

(Registration number: SC685037)
Statement of Financial Position as at 31 December 2025

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... Simon Laird Director

Caledonian Climate Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
East Memus
Forfar
Angus
DD8 3TY

These financial statements were authorised for issue by the Board on 18 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fittings and Equipment	25% reducing balance
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Caledonian Climate Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Caledonian Climate Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 11).

Caledonian Climate Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	29,897	34,174	64,071
Additions	11,569	114,521	126,090
At 31 December 2025	41,466	148,695	190,161
Depreciation
At 1 January 2025	12,176	12,280	24,456
Charge for the year	7,303	17,403	24,706
At 31 December 2025	19,479	29,683	49,162
Carrying amount
At 31 December 2025	21,987	119,012	140,999
At 31 December 2024	17,721	21,894	39,615

5

Stocks

	2025 £	2024 £
Work in progress	242,817	317,614

6

Debtors

Current	2025 £	2024 £
Trade debtors	285,738	133,725
Prepayments	7,447	5,148
Other debtors	1,000	-
	294,185	138,873

Caledonian Climate Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
HP and finance lease liability 1 (under 1yr)		11,835	-
Trade creditors		31,494	11,685
Taxation and social security		77,735	38,152
Accruals and deferred income		38,085	20,198
Other creditors		434,204	432,718
		593,353	502,753

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
HP and finance lease liability 1 (1-2 yrs)		75,166	-

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A Shares of £0.10 each	375,000	37,500	375,000	37,500
Ordinary B Shares of £0.10 each	375,000	37,500	375,000	37,500
Ordinary C Shares of £0.10 each	375,000	37,500	375,000	37,500
Ordinary D Shares of £0.10 each	375,000	37,500	375,000	37,500
	1,500,000	150,000	1,500,000	150,000

Caledonian Climate Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Related party transactions

Summary of transactions with other related parties

During the year and prior year the company received goods and services from associated companies.

Expenditure with and payables to related parties

2025	Other related parties £
Rendering of services	75,667
Leases	12,070
	87,737

2024	Other related parties £
Leases	12,908

10	Parent and ultimate parent undertaking

There is no ultimate controlling party as there is no majority shareholder.