# CALEDONIAN GIFTS LTD (SC555771)

> CALEDONIAN GIFTS LTD is an active private limited company (company number SC555771) incorporated on 26 January 2017, registered in Inverness. Its registered activity is other retail sale in non-specialised stores (SIC 47190). Latest micro accounts cover the period ending 29 June 2025, showing net assets of −£77k, with 5 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 55% on the prior period (−£50k).

- Status: Active
- Incorporated: 2017-01-26
- Registered office: Inverness, IV1 1EA
- SIC 47190: Other retail sale in non-specialised stores
- Next accounts due: 2027-03-29
- Confirmation statement due: 2027-02-09
- Accounts type: MICRO ENTITY

By net assets it sits in the bottom quarter of 2,734 comparable companies in Other (median £1,732, upper quartile £33k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-06-29 | −£77k | — | — | £237k | — | — | 5 |
| 2024-06-29 | −£50k | — | — | £177k | — | — | 5 |

current ratio 0.62; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-77,100 at 29 June 2025
- Net assets down 25% or more on the prior period: -55.1% vs prior period
- Current assets below creditors within one year: Current ratio 0.62
- Incorporated five or more years ago: Incorporated 26 January 2017

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Martin Bowie — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2017-01-26

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC555771
HTML: https://firmoscan.com/company/SC555771-caledonian-gifts-ltd