Carson Scotland Ltd
Unaudited accounts
Contents
Carson Scotland Ltd
Company Information
for the year ended 31 January 2026
Directors
Kulwant Chahal
Karah Chahal
Karina Chahal
Company Number
SC495062 (Scotland)
Registered Office
5 Whiteside Drive
Monkton
KA9 2PU
Accountants
W Wilson Millar Ltd
32 Moorfield Road
Prestwick
KA9 2HW
Carson Scotland Ltd
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
89,752
49,482
Creditors: amounts falling due within one year
(62,766)
(48,538)
Net current assets
42,986
1,444
Called up share capital
100
100
Profit and loss account
42,886
5,538
Shareholders' funds
42,986
5,638
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by
Kulwant Chahal
Director
Company Registration No. SC495062
Carson Scotland Ltd
Notes to the Accounts
for the year ended 31 January 2026
Carson Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC495062. The registered office is 5 Whiteside Drive, Monkton, KA9 2PU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Following the disposal of its primary trading activities, the company has ceased its involvement in take-away food. The directors have approved a plan to move the company's core operations into new avenues.
Management has evaluated the company's ability to continue as a going concern. Given the liquid cash reserves generated from the asset sale the directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. Accordingly, these financial statements continue to be prepared on a going-concern basis.
Carson Scotland Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
10,270
4,542
Other creditors
51,711
43,211
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Carson Scotland Ltd
Notes to the Accounts
for the year ended 31 January 2026
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).