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Registered number: SC250654
C & L Supplies (Peterhead) Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors F Donaldson
D A Anderson
Company Number SC250654
Registered Office The Pine Lodge, Larchbrook
Inverugie
Peterhead
Aberdeenshire
AB42 3DH
Page 1
Page 2
Balance Sheet
Registered number: SC250654
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 9,434 16,741
Investments 6 101,910 98,725
111,344 115,466
CURRENT ASSETS
Stocks 7 65,887 68,755
Debtors 8 123,977 194,250
Cash at bank and in hand 404,223 337,924
594,087 600,929
Creditors: Amounts Falling Due Within One Year 9 (95,157 ) (139,557 )
NET CURRENT ASSETS (LIABILITIES) 498,930 461,372
TOTAL ASSETS LESS CURRENT LIABILITIES 610,274 576,838
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,359 ) (4,185 )
NET ASSETS 607,915 572,653
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 607,715 572,453
SHAREHOLDERS' FUNDS 607,915 572,653
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For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
F Donaldson
Director
1st October 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
C & L Supplies (Peterhead) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC250654 . The registered office is The Pine Lodge, Larchbrook, Inverugie, Peterhead, Aberdeenshire, AB42 3DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acqusition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
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.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.8. 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.
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2.9. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the period was 6 (2025: 5)
6 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2025 30,000
As at 30 June 2026 30,000
Amortisation
As at 1 July 2025 30,000
As at 30 June 2026 30,000
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2025 47,329 6,280 53,609
As at 30 June 2026 47,329 6,280 53,609
Depreciation
As at 1 July 2025 31,521 5,347 36,868
Provided during the period 6,775 532 7,307
As at 30 June 2026 38,296 5,879 44,175
Net Book Value
As at 30 June 2026 9,033 401 9,434
As at 1 July 2025 15,808 933 16,741
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Page 6
6. Investments
Other
£
Cost or Valuation
As at 1 July 2025 98,725
Revaluations 3,185
As at 30 June 2026 101,910
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 101,910
As at 1 July 2025 98,725
7. Stocks
2026 2025
£ £
Stock 65,887 68,755
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 121,877 193,379
Other debtors 2,100 871
123,977 194,250
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 37,032 89,685
Other creditors 8,530 9,121
Taxation and social security 49,595 40,751
95,157 139,557
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
11. Ultimate Controlling Party
The company's ultimate controlling party is F Donaldson .
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