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Company registration number: SC686333
JAMES Cairn Ltd
Unaudited financial statements
31 January 2026
JAMES Cairn Ltd
Contents
Directors and other information
Directors report
Accountants report
Statement of financial position
JAMES Cairn Ltd
Directors and other information
Directors Mr M McPhee
Mrs W McPhee
Mr G McPherson
Mrs M McPherson
Company number SC686333
Registered office Airdenny Mill
Taynuilt
PA35 1HY
Business address Airdenny Mill
Taynuilt
PA35 1HY
Accountants Simmers & Co
Albany Chambers
Albany Street
Oban
PA34 4AL
JAMES Cairn Ltd
Directors report
Year ended 31 January 2026
The directors present their report and the unaudited financial statements of the company for the year ended 31 January 2026.
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year. It is anticipated that the company will remain dormant for the foreseeable future.
Directors
The directors who served the company during the year were as follows:
Mr M McPhee
Mrs W McPhee
Mr G McPherson
Mrs M McPherson
Dividends
The directors do not recommend the payment of a dividend.
This report was approved by the board of directors on 30 October 2026 and signed on behalf of the board by:
Mr M McPhee Mr G McPherson
Director Director
JAMES Cairn Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of JAMES Cairn Ltd
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JAMES Cairn Ltd for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of JAMES Cairn Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of JAMES Cairn Ltd and state those matters that we have agreed to state to the board of directors of JAMES Cairn Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAMES Cairn Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that JAMES Cairn Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JAMES Cairn Ltd. You consider that JAMES Cairn Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of JAMES Cairn Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Simmers & Co
Chartered Accountants
Albany Chambers
Albany Street
Oban
PA34 4AL
30 October 2026
JAMES Cairn Ltd
Statement of financial position
31 January 2026
2026 2025
£ £
Fixed assets 202,580 202,580
_______ _______
Current assets ( 400) ( 400)
Creditors: amounts falling due within one year ( 202,148) ( 202,148)
_______ _______
Net current liabilities ( 202,548) ( 202,548)
_______ _______
Total assets less current liabilities 32 32
Accruals and deferred income ( 240) ( 240)
_______ _______
Net liabilities ( 208) ( 208)
_______ _______
Capital and reserves ( 208) ( 208)
_______ _______
JAMES Cairn Ltd
Year ended 31 January 2026
The company did not trade during the year and has not made either a profit or loss.
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions.
These financial statements were approved by the board of directors and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:
Mrs W McPhee Mrs M McPherson
Director Director
Company registration number: SC686333
The company is a private company limited by shares, registered in Scotland.