Ballencrieff Investments Ltd 31/03/2025 iXBRL

Company registration number: SC559781

Ballencrieff Investments Ltd

Unaudited filleted financial statements

31 March 2025

Ballencrieff Investments Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Ballencrieff Investments Ltd

Directors and other information


	Director	Mr Michael Alexander


	Company number	SC559781


	Registered office	13 Ballencrieff Mill
		Balmuir Road
		Bathgate
		West Lothian
		EH48 4LL


	Business address	13 Ballencrieff Mill
		Balmuir Road
		Bathgate
		West Lothian
		EH48 4LL


	Accountants	Barrie Scott & Co.
		30 Mid Street
		Bathgate
		West Lothian
		EH48 1PT

Ballencrieff Investments Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Ballencrieff Investments Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ballencrieff Investments Ltd for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.

This report is made solely to the director of Ballencrieff Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Ballencrieff Investments Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at https:// www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ballencrieff Investments Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Ballencrieff Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ballencrieff Investments Ltd. You consider that Ballencrieff Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ballencrieff Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Barrie Scott & Co.

Accountants & Tax Advisers

30 Mid Street

Bathgate

West Lothian

EH48 1PT

24 December 2025

Ballencrieff Investments Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	2,094		3,509
Investments	6	98,654		98,654
		_______		_______
			100,748		102,163

Current assets
Stocks		600		1,238
Cash at bank and in hand		1,021		1,770
		_______		_______
		1,621		3,008
Creditors: amounts falling due
within one year	7	( 26,002)		( 27,820)
		_______		_______
Net current liabilities			( 24,381)		( 24,812)
			_______		_______
Total assets less current liabilities			76,367		77,351

Creditors: amounts falling due
after more than one year	8		( 76,000)		( 76,000)
			_______		_______
Net assets			367		1,351
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			357		1,341
			_______		_______
Shareholders funds			367		1,351
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

Mr Michael Alexander

Director

Company registration number: SC559781

Ballencrieff Investments Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 13 Ballencrieff Mill, Balmuir Road, Bathgate, West Lothian, EH48 4LL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover represents the total value of rents charged during the year with revenue being recognised as rent falls due. Also included in turnover is income generated from the retail of goods online, the provision and retail of aerial photography services and the provision of business development consultancy services. Revenue is recognised at the point of sale of goods sold and when an invoice is raised for services provided.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	5,211	5,211
	_______	_______
Depreciation
At 1 April 2024	1,702	1,702
Charge for the year	1,415	1,415
	_______	_______
At 31 March 2025	3,117	3,117
	_______	_______
Carrying amount
At 31 March 2025	2,094	2,094
	_______	_______
At 31 March 2024	3,509	3,509
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	98,654	98,654
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	98,654	98,654
	_______	_______
At 31 March 2024	98,654	98,654
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	26,002	27,820
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	76,000	76,000
	_______	_______

9. Controlling party

The company is controlled by sole director and shareholder Michael Alexander who owns 100% of the share capital.

10. Security over the company's assets

The mortgage provider holds a standard security over the property they have provided a loan for.