Cairngorms Business Partnership Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC390658 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

CAIRNGORMS BUSINESS PARTNERSHIP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Broster

T Cassidy

S Johnson

L Anderson

C M Armstrong

J MacDonald-Nethercott

E Paterson

REGISTERED OFFICE:

Inverdruie House

Cairngorms National Park

Aviemore

Inverness-Shire

PH22 1QH

REGISTERED NUMBER:

SC390658 (Scotland)

ACCOUNTANTS:

Goldwells

15-17 High Street

Kingussie

Inverness-Shire

PH21 1HS

FIXED ASSETS

Intangible assets

4

15,391

17,495

Tangible assets

5

-

Investments

6

2,000

17,391

19,495

CURRENT ASSETS

Debtors

7

24,861

18,223

Cash at bank and in hand

80,437

110,607

105,298

128,830

CREDITORS

Amounts falling due within one year

8

58,402

60,029

NET CURRENT ASSETS

46,896

68,801

TOTAL ASSETS LESS CURRENT
LIABILITIES

64,287

88,296

RESERVES

Other reserves

63,482

Retained earnings

805

24,814

64,287

88,296

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 15th September 2026 and were signed on its behalf by:

S Broster - Director

1.	STATUTORY INFORMATION

Cairngorms Business Partnership 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Brands - Parki are being amortised evenly over their estimated useful life of ten years.

Brands - What's On are being amortised evenly over their estimated useful life of ten years.

Website is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Brands -

Parki

What's On

Website

Totals

£

COST

At 1st April 2025

and 31st March 2026

14,166

48,000

67,179

129,345

AMORTISATION

At 1st April 2025

14,166

48,000

49,684

111,850

Amortisation for year

-

2,104

At 31st March 2026

14,166

48,000

51,788

113,954

NET BOOK VALUE

At 31st March 2026

-

15,391

At 31st March 2025

-

17,495

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Equipment

fittings

Totals

£

COST

At 1st April 2025

and 31st March 2026

6,569

159

6,728

DEPRECIATION

At 1st April 2025

and 31st March 2026

6,569

159

6,728

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

6.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1st April 2025

and 31st March 2026

2,000

NET BOOK VALUE

At 31st March 2026

2,000

At 31st March 2025

2,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

18,649

11,574

Other debtors

850

Cyclescheme debtor

-

556

Prepayments and accrued income

5,362

5,243

24,861

18,223

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

1,205

166

Social security and other taxes

3,006

2,711

VAT

4,717

5,332

Other creditors

1,587

2,482

Deferred income

45,052

46,503

Accrued expenses

2,835

58,402

60,029

9.	INTERNAL REVIEW REPORT

Goldwells, Chartered Certified Accountants, have carried out an internal review on the accounting operations within Cairngorms Business Partnership Ltd and can confirm that all in house accountancy matters have been performed correctly and efficiently.