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COAL WYND DEVELOPMENTS LIMITED

Registered Number
SC095288
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

COAL WYND DEVELOPMENTS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Robert McNab

Registered Address

1 Camperdown Place
Kirkcaldy
KY2 6XW

Registered Number

SC095288 (Scotland)
COAL WYND DEVELOPMENTS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets313,38917,677
Investment property4200,000200,000
213,389217,677
Current assets
Debtors51,6123,412
Cash at bank and on hand5,6246,942
7,23610,354
Creditors amounts falling due within one year6(17,838)(30,557)
Net current assets (liabilities)(10,602)(20,203)
Total assets less current liabilities202,787197,474
Provisions for liabilities(22,292)(23,110)
Net assets180,495174,364
Capital and reserves
Called up share capital74,00074,000
Other reserves98,23798,237
Profit and loss account8,2582,127
Shareholders' funds7180,495174,364
The financial statements were approved and authorised for issue by the Director on 21 May 2025, and are signed on its behalf by:
Robert McNab
Director
Registered Company No. SC095288
COAL WYND DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will continue to support the company as required.
Turnover policy
Income represents rents receivable in the year.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-25
Plant and machinery25-
Vehicles25-
Office Equipment-3
Investment property
Investment property is shown at its open market value. The surplus or deficit arising from the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal, on the investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year. This is in accordance with FRSSE which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment property is held for its investment potential and not for use by the company and so its current value is of prime importance. The departure from the provisions of the Act is required to give a true and fair view.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 242,6404,86227,2001,24435,946
Additions-432-7991,231
At 31 March 252,6405,29427,2002,04337,177
Depreciation and impairment
At 01 April 248283,26413,0141,16318,269
Charge for year1054714,7292145,519
At 31 March 259333,73517,7431,37723,788
Net book value
At 31 March 251,7071,5599,45766613,389
At 31 March 241,8121,59814,1868117,677
4.Investment property

£
Fair value at 01 April 24200,000
At 31 March 25200,000
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,197-
Prepayments and accrued income4153,412
Total1,6123,412
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-86
Taxation and social security12,22312,160
Other creditors1,18613,291
Accrued liabilities and deferred income4,4295,020
Total17,83830,557
7.Fair value reserve
The heritable property was revalued in August 2015 by Graham and Sibbald, Chartered Surveyors, at an open market value of £200,000. The historical cost of the property included above at a valuation of £200,000 was £101,763. Fair value at 31 March 2025 is represented by: Valuation in 2015 £200,000