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REGISTERED NUMBER: SC423942 (Scotland)











































The Cauldshiel Cattle Company Ltd

Unaudited Financial Statements

for the Year Ended 30th January 2026





The Cauldshiel Cattle Company Ltd (Registered number: SC423942)






Contents of the Financial Statements
for the year ended 30th January 2026




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


The Cauldshiel Cattle Company Ltd

Company Information
for the year ended 30th January 2026







Director: S Maxwell





Registered office: Cauldshiel Farm
Gifford
Haddington
East Lothian
EH41 4JR





Registered number: SC423942 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL
Page 1
The Cauldshiel Cattle Company Ltd (Registered number: SC423942)

Balance Sheet
30th January 2026

2026 2025
Notes £    £    £    £   
Fixed assets
Tangible assets 4 304,292 335,764
Investments 5 400 400
304,692 336,164

Current assets
Stocks 1,250,450 882,450
Debtors 6 23,412 64,402
Cash at bank - 71,486
1,273,862 1,018,338
Creditors
Amounts falling due within one year 7 777,094 632,137
Net current assets 496,768 386,201
Total assets less current liabilities 801,460 722,365

Creditors
Amounts falling due after more than one
year
8
(83,918
)
(22,000
)

Provisions for liabilities (49,510 ) (69,303 )
Net assets 668,032 631,062

Capital and reserves
Called up share capital 100 100
Retained earnings 667,932 630,962
Shareholders' funds 668,032 631,062

The notes on pages 4 to 7 form part of these financial statements

Page 2 continued...
The Cauldshiel Cattle Company Ltd (Registered number: SC423942)

Balance Sheet - continued
30th January 2026


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th October 2026 and were signed by:





S Maxwell - Director


The notes on pages 4 to 7 form part of these financial statements

Page 3
The Cauldshiel Cattle Company Ltd (Registered number: SC423942)

Notes to the Financial Statements
for the year ended 30th January 2026

1. Statutory information

The Cauldshiel Cattle Company 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.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Property improvements - 5% on cost
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Stocks
Stock is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling prices less further costs expected to be incurred in bringing the stocks to completion.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, bank overdrafts, directors' loans, other loans and bank loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), other loans, trade debtors, accruals, bank overdrafts and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.


Page 4 continued...
The Cauldshiel Cattle Company Ltd (Registered number: SC423942)

Notes to the Financial Statements - continued
for the year ended 30th January 2026

2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably.

Employee benefits
Short-term employee benefits including holiday pay are recognised as an expense in the income statement in the period in which they are incurred.

Going concern
The director has considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

Page 5 continued...
The Cauldshiel Cattle Company Ltd (Registered number: SC423942)

Notes to the Financial Statements - continued
for the year ended 30th January 2026

4. Tangible fixed assets
Property Plant and Motor Office
improvements machinery vehicles equipment Totals
£    £    £    £    £   
Cost
At 31st January 2025 56,000 508,081 20,500 715 585,296
Additions - 33,884 - - 33,884
At 30th January 2026 56,000 541,965 20,500 715 619,180
Depreciation
At 31st January 2025 11,200 234,627 2,990 715 249,532
Charge for year 2,800 58,179 4,377 - 65,356
At 30th January 2026 14,000 292,806 7,367 715 314,888
Net book value
At 30th January 2026 42,000 249,159 13,133 - 304,292
At 30th January 2025 44,800 273,454 17,510 - 335,764

5. Fixed asset investments
Other
investment
£   
Cost
At 31st January 2025
and 30th January 2026 400
Net book value
At 30th January 2026 400
At 30th January 2025 400

6. Debtors: amounts falling due within one year
2026 2025
£    £   
Trade debtors 8,757 35,851
Other debtors 14,655 28,551
23,412 64,402

7. Creditors: amounts falling due within one year
2026 2025
£    £   
Bank loans and overdrafts 188,567 -
Trade creditors 293,867 288,770
Taxation and social security 11,546 49,619
Other creditors 283,114 293,748
777,094 632,137

Page 6 continued...
The Cauldshiel Cattle Company Ltd (Registered number: SC423942)

Notes to the Financial Statements - continued
for the year ended 30th January 2026

8. Creditors: amounts falling due after more than one year
2026 2025
£    £   
Other creditors 83,918 22,000

9. Secured debts

The following secured debts are included within creditors:

2026 2025
£    £   
Bank overdraft 170,567 -

Clydesdale Bank PLC has a floating charge over the property and undertaking of the company.

Page 7