Company Overview
Cupar Granary Limited is listed at the official companies registry as Active Private Limited Company. The company was incorporated on Thursday 09 July 1992, so this is a well established company. Cupar Granary Limited has been in business for 33 years and 9 months. The accounts status is micro entity and the accounts are next due on Wednesday 31 December 2025.
Registered Address

F2.1 The Granary Business Centre, Cupar, Fife, KY15 5YQ
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Companies House Data
Company NameCUPAR GRANARY LIMITED
Company NumberSC139260
Registered Office AddressF2.1 The Granary Business Centre
 KY15 5YQ
Company CategoryPrivate Limited Company
Company StatusActive
Country of OriginUnited Kingdom
Incorporation Date09/07/1992
Accounting Reference Date Day31
Accounting Reference Date Month3
Accounts Next Due Date31/12/2026
Accounts Last Made Up Date31/03/2025
Accounts Account CategoryMICRO ENTITY
Returns Next Due Date06/08/2016
Returns Last Made Up Date09/07/2015
Previous Company NameChanged Date
NEFET GRANARY LIMITED16 Apr 2013
Directors & Members
Show Resigned
John Clarke - Director
(British, 71 years old, born April 1955)
Appointed 14 July 1994
 Active
Jennifer Martin - Director
(British, 62 years old, born July 1964)
Appointed 25 July 2019
 Active
James McArthur - Director
(British, 77 years old, born August 1949)
Appointed 28 September 2011
 Active
Rachel Russell - Director
(British, 37 years old, born April 1989)
Appointed 01 October 2024
 Active
Secretaries
Show Resigned
Other Company Directorships
John Clarke
ABBEYFORD CARAVAN AND TRAILER COMPANY LIMITED
ABBEYFORD CARAVAN COMPANY (SCOTLAND) LIMITED
ABBEYFORD LEISURE LIMITED
ABZ123 LIMITED
BCCLW LIMITED
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BITWISE RT LIMITED
C & C 22 LIMITED
C & C 99 LIMITED
CALEDONIAN AND SARUM LIMITED
CARNEGIE CAMPUS WEST LLP
CCW RESOURCES LLP
CHARITY ADVICE NETWORK LLP
COWDENBEATH RENEWAL LIMITED
CUNNING STUNTS LIMITED
CUPAR BUSINESS CENTRE LIMITED
DEHN AND MAIBAUM LIMITED
DUNEDIN NOMINEES LIMITED
DUNFERMLINE 2020 VISION LIMITED
ENTREPRENEURIAL PARTNERSHIPS LIMITED
EV CARAVAN PARK LIMITED
GLOBAL FUEL CELLS LIMITED
INDEPENDENT SPORTS SOLUTIONS LLP
INTEGRATED MODULAR SYSTEMS LIMITED
LIKEVISE LIMITED
MARCOND LLP
MS SUPPORT LIMITED
PLAIN TALKING PROPERTY LIMITED
THE ST ANDREWS ENTREPRENEURIAL PARTNERSHIP LLP
TILLY MASTERSON AND COMPANY 1 LIMITED
TILLY MASTERSON AND COMPANY 6 LIMITED
TILLY MASTERSON AND COMPANY A LIMITED
TILLY MASTERSON AND COMPANY LIMITED
TILLY MASTERSON INVESTMENT MANAGEMENT LIMITED
TMCS1 LIMITED
Jennifer Martin
CUPAR BUSINESS CENTRE LIMITED
EMPLOYMENT CULTURAL AND COMMUNITY TRUST LIMITED
HILLPARK MANAGEMENT SERVICES LIMITED
VENTURE VAN HIRE LTD
James McArthur
ARTS AND THEATRES TRUST FIFE LIMITED
BRADY AND MOIR LLP
BYRE THEATRE OF ST. ANDREWS LTD. (THE)
CUPAR BUSINESS CENTRE LIMITED
EMPLOYMENT CULTURAL AND COMMUNITY TRUST LIMITED
FIFE GOLF LIMITED
FIRST SURVEYORS (SCOTLAND) LIMITED
GOLF MUSEUM SERVICES LIMITED
HARDIES LLP
POETS' NEUK
R & A MERCHANDISING LIMITED
R & A NOMINEES LIMITED
R&A GOLF AND LEISURE LIMITED
R&A GROUP SERVICES LIMITED
R&A OPEN CHAMPIONSHIP MERCHANDISING LIMITED
R&A TRUST COMPANY (NO.1) LIMITED
R&A TRUST COMPANY (NO.2) LIMITED
SCOTTISH ENTERPRISE FIFE
THE COUNCIL OF NATIONAL GOLF UNIONS LIMITED
THE ROYAL & ANCIENT GOLF CLUB OF ST. ANDREWS TRUST
THE ST ANDREWS PARTNERSHIP
WJR CHRISTIE & PARTNERS LLP
Rachel Russell
CKD GALBRAITH LLP
CUPAR BUSINESS CENTRE LIMITED
EMPLOYMENT CULTURAL AND COMMUNITY TRUST LIMITED
Balance Sheet Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2022 31-Mar-2021
Balance Sheet
Fixed Assets 601,968 601,968 605,413
Current Assets 414,941 414,941 403,578
Creditors Due Within One Year 10,741 10,741 9,494
Working Cap 404,200 404,200 394,084
Total Assets Less Current Liabilities 1,006,168 1,006,168 999,497
Long-term Liabilities 477,237 477,237 478,386
Net Assets 528,931 528,931 521,111
Share Capital & Reserves
Share Cap - - -
Profit & Loss Reserves - - -
Other Reserves - - -
Shareholders Funds 528,931 528,931 521,111
Common Size Financial Analysis Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2022 31-Mar-2021
Tangible Fixed Assets - - -
Fixed Assets 59.2% 59.2% 60.0%
Stocks Inventory - - -
Debtors - - -
Cash Bank In Hand - - -
Current Assets 40.8% 40.8% 40.0%
Creditors Due Within One Year 1.1% 1.1% 0.9%
Net Current Assets Liabilities 39.7% 39.7% 39.1%
Creditors Due After One Year - - -
Accruals Deferred Income - - -
Provisions For Liabilities Charges - - -
Net Assets Liabilities Including Pension Asset Liability - - -
Called Up Share Capital - - -
Share Capital Allotted Called Up Paid - - -
Profit Loss Account Reserve - - -
Shareholder Funds 52.0% 52.0% 51.6%
Capital Employed - - -
Total Assets Less Current Liabilities 98.9% 98.9% 99.1%
Financial Ratio Analysis Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2022 31-Mar-2021
Liquidity Ratio 38.6 38.6 42.5
Solvency Ratio 2.1 2.1 2.1
Reserves to Assets - - -
Secured Creditors Unlock full report
Mortgages Charges 6
Mortgages Outstanding 6
Mortgages Part Satisfied 0
Mortgages Satisfied 0
Assets and Debt Analysis Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2022 31-Mar-2021
Assets 1,016,909 1,016,909 1,008,991
Debt 487,978 487,978 487,880
Net Assets/Debt 528,931 528,931 521,111

The following is based on the accounts data presented in this report sourced from Companies House, however the company has filed later accounts. Our analysis of the latest account can be viewed by unlocking our full report.

The company balance sheet displays a comfortable surplus of working capital. We would normally view this positively. Total reserves including retained profitability and movement in reserves appeared positive. We would normally view a company positively for this. For the size of the company inferred by the balance sheet the level of net assets suggests a comfortable level of cover for total debts and obligations.

Unlock full report  The following is based on the accounts data presented in this report sourced from Companies House, however the company has filed later accounts. Our analysis of the latest account can be viewed by unlocking our full report.The company balance sheet displays a comfortable surplus of working capital. We would normally view this positively. Total reserves including retained profitability and movement in reserves appeared positive. We would normally view a company positively for this. For the size of the company inferred by the balance sheet the level of net assets suggests a comfortable level of cover for total debts and obligations.   The following is based on the accounts data presented in this report sourced from Companies House, however the company has filed later accounts. Our analysis of the latest account can be viewed by unlocking our full report.The company balance sheet displays a comfortable surplus of working capital. We would normally view this positively. Total reserves including retained profitability and movement in reserves appeared positive. We would normally view a company positively for this. For the size of the company inferred by the balance sheet the level of net assets suggests a comfortable level of cover for total debts and obligations.

This review of public record balance sheet and company status information is presented under the terms of Open Government Licence and is for informational purposes only, is general in nature, and is not intended as an opinion or advice for any specific circumstances. The commentary and the colour band score is not a credit rating or credit risk assessment.

This review does not constitute a full credit rating or credit risk assessment based on the full analysis and credit score algorithms used in our credit reports. A full credit report may also provide information relating to trade payment history and county court or court judgments if any.

Public Record Information Unlock full report
Exact Court Judgements
Period of Months Last 12m 13-24m 25-36m 37-48m 49-60m 61-72m
Number of Exact CCJS X Y Y X X Y
Value of Exact CCJS YXY YK S S X KX
Supplier Credit Limits Unlock full report
Date Sector Notified Amount Terms
XK-SXY XKXYXK SXSKXYXK £X,000 XS XYSKS
SK-SYY SKXYXKYKKY KSXX KKXXYXS £YY,000 YS XYSKS SK YXXSXS
YK-SXY XKXYXYYK SXSXYXK £SX,000 XS XYSKS
Payment Records Unlock full report
Payment Records from it's suppliers' company ledger show how a company is paying its suppliers

Payment Analysis

Total Invoices Paid Before
30 days due		 Paid After
30 days due		 Owing Before
30 days due		 Owing after
30 days due
XYX SX K YX X
Company Valuation Analysis Unlock full report

Going Concern Valuation

The going concern valuations value the company on the basis that it continues to trade without the threat of liquidation for the foreseeable future. These valuations are primarily profit and cashflow based.

Valuations Valuation Measures
Estimated High Value £XSI,000 Retained Profit £YX,000
Estimated Mid Value £YY,000 EBIT £SY,000
Estimated Low Value £X,000 EBITDA £SSX,000

Liquidation Valuation

The liquidaton valuation values the company as if it were to cease trading and assets were subject to rapid disposal to cover liabilities. This valuation is primarily asset based.

Valuations Valuation Measures
Estimated High Value £XY,000 Total Assets £XIX,000
Estimated Mid Value £Y,000 Net Assets £YX,000
Estimated Low Value £S,000 Tangible Equity £SX,000

The above valuations are based on our own algorithms and take no account of many factors that can influence actual valuations realized and should not therefore be assumed to be accurate.
Credit Status Checklist Unlock full report
Business Growth Please purchase a report to see true comments
EBITDA Purchase a report to see true comments
Dividends Please purchase a report to see true comments about this company
Retained Profits Retained Profits for this company
Debt Interest Debt Interest for this company
Cash Flow Cash Flow for this company
CCJs CCJs for this company
Age of Company Age of Company for this company
Solvency Solvency for this company
Secured Creditors Secured Creditors for this company
Ownership Ownership for this company


First Report Score: (0-10) X
Financial Status Guide:
10 Very Strong
9 Strong
8 Very Good
7 Good
6 Above Average
5 Average
4 Below Average
3 Poor
2 Weak
1 Very Weak
0 Critical

Risk Score Trend

Risk Rating Unlock full report

This is the credit risk assessment used by one of the top UK credit reference agencies.

Risk Score (1-100) X
Risk Band Description XXMXMXMX SISX
Risk Assessment Meeting of Creditors
Credit Rating XSKX
Altman Z Score Credit Risk Rating Unlock full report

There have been many bankruptcy predictors developed, however none has been so thoroughly tested and broadly accepted as the Altman Z-Score.

Z Score X
Risk Band XY
Risk Band Description The Z Score is not used for small companies where full accounts are not filed because profit and loss account items are required to calculate the score.

Z Score Bands

1 Low Risk 3.00 and above
2 Caution 2.63 - 2.99
3 Risk of Failure within 2 years 1.24 - 2.62
4 High Probability Failure Below 1.24
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Document Filings
Confirmation statement made on 9 July 2025 with no updates
Appointment of Ms Rachel Russell as a director on 1 October 2024
Confirmation statement made on 9 July 2024 with no updates
Confirmation statement made on 9 July 2023 with no updates
Termination of appointment of Ccw Secretaries Limited as a secretary on 30 June 2023
Change of details for Employment Cultural and Community Trust Limited as a person with significant control on 3 July 2023
Confirmation statement made on 9 July 2022 with no updates
Registered office address changed from Crescent House, Carnegie Campus Dunfermline Fife KY11 8GR to F2.1 the Granary Business Centre Cupar Fife KY15 5YQ on 27 September 2021
Confirmation statement made on 9 July 2021 with no updates
Confirmation statement made on 9 July 2020 with no updates
Appointment of Mrs Jennifer Elizabeth Martin as a director on 25 July 2019
Confirmation statement made on 9 July 2019 with no updates
Confirmation statement made on 9 July 2018 with no updates
Confirmation statement made on 9 July 2017 with no updates
Confirmation statement made on 9 July 2016 with updates
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