1 February 2025 false No description of principal activity Taxfiler 2024.6 SC721359business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC7213592025-01-31 SC7213592025-02-012026-01-31 SC721359business:AuditExemptWithAccountantsReport2025-02-012026-01-31 SC721359business:FilletedAccounts2025-02-012026-01-31 SC7213592026-01-31 SC721359business:Director12025-02-012026-01-31 SC721359business:Director22025-02-012026-01-31 SC721359business:RegisteredOffice2025-02-012026-01-31 SC7213592025-01-31 SC721359core:WithinOneYear2026-01-31 SC721359core:WithinOneYear2025-01-31 SC721359core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC721359core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC721359core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC721359core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC721359core:PreviouslyStatedAmount2026-01-31 SC721359core:PreviouslyStatedAmount2025-01-31 SC721359business:SmallEntities2025-02-012026-01-31 SC721359countries:Scotland2025-02-012026-01-31 SC721359core:MotorVehicles2025-02-012026-01-31 SC721359core:FurnitureFittings2025-02-012026-01-31 SC721359core:MotorVehicles2025-01-31 SC721359core:FurnitureFittings2025-01-31 SC721359core:MotorVehicles2026-01-31 SC721359core:FurnitureFittings2026-01-31 SC721359core:AfterOneYear2026-01-31 SC721359core:AfterOneYear2025-01-31 SC7213592024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC721359 (Scotland)
Cafe Cuil Ltd Unaudited accounts for the year ended 31 January 2026
Cafe Cuil Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Cafe Cuil Ltd Company Information for the year ended 31 January 2026
Directors
David Stroud Clare Coghill
Company Number
SC721359 (Scotland)
Registered Office
Old Trien House Satran Carbost Isle of Skye Isle of Skye IV47 8SU Scotland
Accountants
SGS Accountants Limited 6-8 Revenge Road Chatham Kent ME5 8UD
- 3 -
Cafe Cuil Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
65,553 
57,815 
Current assets
Debtors
5
60,622 
51,398 
Cash at bank and in hand
112 
118 
60,734 
51,516 
Creditors: amounts falling due within one year
6
(69,433)
(71,016)
Net current liabilities
(8,699)
(19,500)
Net assets
56,854 
38,315 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
56,754 
38,215 
Shareholders' funds
56,854 
38,315 
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 June 2026 and were signed on its behalf by
David Stroud Director Company Registration No. SC721359
- 4 -
Cafe Cuil Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Cafe Cuil Ltd is a private company, limited by shares, registered in Scotland, registration number SC721359. The registered office is Old Trien House, Satran, Carbost, Isle of Skye, Isle of Skye, IV47 8SU, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Reducing Balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
18,998 
66,217 
85,215 
Additions
- 
14,327 
14,327 
At 31 January 2026
18,998 
80,544 
99,542 
Depreciation
At 1 February 2025
3,800 
23,600 
27,400 
Charge for the year
3,040 
3,549 
6,589 
At 31 January 2026
6,840 
27,149 
33,989 
Net book value
At 31 January 2026
12,158 
53,395 
65,553 
At 31 January 2025
15,198 
42,617 
57,815 
- 5 -
Cafe Cuil Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
670 
- 
Trade debtors
10,081 
51,398 
10,751 
51,398 
Amounts falling due after more than one year
Accrued income and prepayments
46,428 
- 
Other debtors
3,443 
- 
49,871 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,532 
16,820 
VAT
- 
4,484 
Trade creditors
1,735 
639 
Taxes and social security
14,815 
2,724 
Other creditors
11,538 
6,433 
Loans from directors
37,663 
39,916 
Accruals
2,150 
- 
69,433 
71,016 
7
Average number of employees
During the year the average number of employees was 26 (2025: 26).
- 6 -