REGISTERED NUMBER: SC827527 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Cairnhill Farm Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss L Moir

REGISTERED OFFICE:

Cairnhill Farm

Tarves

Ellon

Aberdeenshire

AB41 7LX

REGISTERED NUMBER:

SC827527 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

12,656

16,875

CURRENT ASSETS

Debtors

5

14,306

26,660

Cash at bank

46,227

-

60,533

26,660

CREDITORS

Amounts falling due within one year

6

25,990

20,340

NET CURRENT ASSETS

34,543

6,320

TOTAL ASSETS LESS CURRENT LIABILITIES

47,199

23,195

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

47,198

23,194

47,199

23,195

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 director acknowledges her 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 director and authorised for issue on 7 October 2026 and were signed by:

Miss L Moir - Director

1.	STATUTORY INFORMATION

Cairnhill Farm 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

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 year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

18,000

DEPRECIATION

At 1 April 2025

1,125

Charge for year

4,219

At 31 March 2026

5,344

NET BOOK VALUE

At 31 March 2026

12,656

At 31 March 2025

16,875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

14,306

26,660

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

23,737

1,482

Other creditors

2,253

18,858

25,990

20,340