REGISTERED NUMBER: SC503933 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Cubed Interior Projects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Hayes

Mrs J Hayes

SECRETARY:

Mrs M Downie

REGISTERED OFFICE:

Northbar House

Banchory Avenue

Inchinnan

Renfrewshire

PA4 9PR

REGISTERED NUMBER:

SC503933 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Tangible assets

4

127,832

151,214

CURRENT ASSETS

Debtors

5

372,626

445,784

Cash at bank and in hand

13,257

80,494

385,883

526,278

CREDITORS

Amounts falling due within one year

6

450,599

549,109

NET CURRENT LIABILITIES

(64,716

)

(22,831

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,116

128,383

CREDITORS

Amounts falling due after more than one year

7

17,478

24,808

NET ASSETS

45,638

103,575

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

45,535

103,472

SHAREHOLDERS' FUNDS

45,638

103,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 21 September 2026 and were signed on its behalf by:

P Hayes - Director

1.	STATUTORY INFORMATION

Cubed Interior Projects 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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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 year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

336,993

16,001

352,994

Additions

62,000

-

62,000

Disposals

(107,866

)

-

(107,866

)

At 30 April 2026

291,127

16,001

307,128

DEPRECIATION

At 1 May 2025

188,306

13,474

201,780

Charge for year

38,443

1,591

40,034

Eliminated on disposal

(62,518

)

-

(62,518

)

At 30 April 2026

164,231

15,065

179,296

NET BOOK VALUE

At 30 April 2026

126,896

936

127,832

At 30 April 2025

148,687

2,527

151,214

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

212,262

204,190

Other debtors

160,364

241,594

372,626

445,784

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

834

10,000

Hire purchase contracts

24,221

21,575

Trade creditors

109,243

223,441

Taxation and social security

81,917

95,550

Other creditors

234,384

198,543

450,599

549,109

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

834

Hire purchase contracts

17,478

23,974

17,478

24,808