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CLKR INVESTMENT LIMITED

Registered Number
SC796772
(Scotland)

Unaudited Financial Statements for the Period ended
31 January 2025

CLKR INVESTMENT LIMITED
Company Information
for the period from 26 January 2024 to 31 January 2025

Director

CHIM, Wai Ling

Company Secretary

LAM, Chi Hau

Registered Address

9 Royal Crescent
Glasgow
G3 7SP

Registered Number

SC796772 (Scotland)
CLKR INVESTMENT LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

£

£

Fixed assets
Tangible assets338,253
Investment property4506,800
545,053
Current assets
Debtors52,142
Cash at bank and on hand57,012
59,154
Creditors amounts falling due within one year6(612,725)
Net current assets (liabilities)(553,571)
Total assets less current liabilities(8,518)
Net assets(8,518)
Capital and reserves
Called up share capital2,000
Profit and loss account(10,518)
Shareholders' funds(8,518)
The financial statements were approved and authorised for issue by the Director on 13 April 2025, and are signed on its behalf by:
CHIM, Wai Ling
Director
Registered Company No. SC796772
CLKR INVESTMENT LIMITED
Notes to the Financial Statements
for the period ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
The turnover shown in the profit and loss account represents the rental income receivable for the period. Income is recognised on the basis of rent due for the period.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles5
Office Equipment6.67
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

2025
Average number of employees during the year1
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
Additions41,9903,54945,539
At 31 January 2541,9903,54945,539
Depreciation and impairment
Charge for year6,9982887,286
At 31 January 256,9982887,286
Net book value
At 31 January 2534,9923,26138,253
At 25 January 24---
4.Investment property
The investment property was revalued by the director on 31 January 2025, who deems the cost as appropriate to its current market value.

£
Additions506,800
At 31 January 25506,800
5.Debtors: amounts due within one year

2025

£
Prepayments and accrued income1,130
Deferred tax asset, debtors1,012
Total2,142
6.Creditors: amounts due within one year

2025

£
Other creditors609,034
Accrued liabilities and deferred income3,691
Total612,725
Included within other creditors are a loan from the director and a loan from a shareholder. These are interest free and repayable on demand.
7.Related party transactions
The loan balance due to the director amounted to £571,571 at the period end. The loan balance due to a shareholder amounted to £37,463 at the period end.