Company Registration No. SC445640 (Scotland)
Craig Wood Catering Limited
Unaudited accounts
for the year ended 31 March 2026
Craig Wood Catering Limited
Unaudited accounts
Contents
Craig Wood Catering Limited
Company Information
for the year ended 31 March 2026
Company Number
SC445640 (Scotland)
Registered Office
7 Muirfield Steading
Gullane
East Lothian
EH31 2EQ
Accountants
GF Accountancy Services Ltd
4 Rowanhill Way
Port Seton
East Lothian
EH32 0SZ
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Craig Wood Catering Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Craig Wood Catering Limited for the year ended
31 March 2026 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
GF Accountancy Services Ltd
Chartered Certified Accountants
4 Rowanhill Way
Port Seton
East Lothian
EH32 0SZ
25 October 2026
Craig Wood Catering Limited
Statement of financial position
as at 31 March 2026
Tangible assets
62,398
94,432
Cash at bank and in hand
13,414
19,677
Creditors: amounts falling due within one year
(16,299)
(17,372)
Net current (liabilities)/assets
(386)
5,557
Total assets less current liabilities
62,012
99,989
Provisions for liabilities
Deferred tax
(3,185)
(7,223)
Called up share capital
100
100
Profit and loss account
58,727
92,666
Shareholders' funds
58,827
92,766
For the year ending 31 March 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 25 October 2026 and were signed on its behalf by
Mr C Wood
Director
Company Registration No. SC445640
Craig Wood Catering Limited
Notes to the Accounts
for the year ended 31 March 2026
Craig Wood Catering Limited is a private company, limited by shares, registered in Scotland, registration number SC445640. The registered office is 7 Muirfield Steading, Gullane, East Lothian, EH31 2EQ.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Goodwill 10% straight line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
20% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Craig Wood Catering Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Total
5
Tangible fixed assets
Total
Charge for the year
33,274
6
Average number of employees
During the year the average number of employees was 8 (2025: 6).