REGISTERED NUMBER: SC157506 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Hermitage Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S G Brown

SECRETARY:

S G Brown

REGISTERED OFFICE:

12A Hope Street

St Andrews

Fife

KY16 9BX

REGISTERED NUMBER:

SC157506 (Scotland)

ACCOUNTANTS:

Lyon & Co.

75 East Main Street

Broxburn

EH52 5EE

FIXED ASSETS

Investments

4

817,168

791,798

CURRENT ASSETS

Debtors

5

27,445

27,445

CREDITORS

Amounts falling due within one year

6

59,059

58,059

NET CURRENT LIABILITIES

(31,614

)

(30,614

)

TOTAL ASSETS LESS CURRENT LIABILITIES

785,554

761,184

CAPITAL AND RESERVES

Called up share capital

230

230

Revaluation reserve

7

782,320

756,950

Retained earnings

3,004

4,004

SHAREHOLDERS' FUNDS

785,554

761,184

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2025 and were signed by:

S G Brown - Director

1.	STATUTORY INFORMATION

Hermitage Investments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 May 2024

791,798

Revaluations

25,370

At 30 April 2025

817,168

NET BOOK VALUE

At 30 April 2025

817,168

At 30 April 2024

791,798

Cost or valuation at 30 April 2025 is represented by:

Shares in

group

undertakings

£

Valuation in 2018

161,531

Valuation in 2019

19,718

Valuation in 2020

20,579

Valuation in 2021

18,393

Valuation in 2022

77,159

Valuation in 2023

44,190

Valuation in 2024

24,388

Valuation in 2025

25,370

Cost

425,840

817,168

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Rosie Investments Limited

Registered office: Registered in the UK

Nature of business: Property Investment

%

Class of shares:

holding

Ordinary

100.00

31.3.25

31.3.24

£

£

Aggregate capital and reserves

817,168

791,798

Profit for the year

25,370

24,388

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by group undertakings

27,445

27,445

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

59,059

58,059

7.

RESERVES

Revaluation

reserve

£

At 1 May 2024

756,950

Revaluation of investments

25,370

At 30 April 2025

782,320