Company registration number SC572202 (Scotland)
Kintore Developments Limited
Unaudited financial statements
for the year ended 31 July 2025
Pages for filing with registrar
Kintore Developments Limited
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of Kintore Developments Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kintore Developments Limited for the year ended 31 July 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Kintore Developments Limited, as a body, in accordance with the terms of our engagement letter dated 18 September 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Kintore Developments Limited and state those matters that we have agreed to state to the b oard of d irectors of Kintore Developments Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kintore Developments Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Kintore Developments Limited 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 Kintore Developments Limited. You consider that Kintore Developments Limited 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 Kintore Developments Limited. 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 f inancial statements.

James Milne
Chartered Accountants
5 High Street
Inverurie
AB51 3QA
20 March 2026
Kintore Developments Limited
Statement of financial position
As at 31 July 2025
2
2025
2024
Notes
£
£
£
£
Current assets
Stocks
97,164
94,556
Debtors
546
719
Cash at bank and in hand
981
1,425
98,691
96,700
Creditors: amounts falling due within one year
(145,317)
(122,614)
Net current liabilities
(46,626)
(25,914)
Net liabilities
(46,626)
(25,914)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(46,726)
(26,014)
Total equity
(46,626)
(25,914)

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Kintore Developments Limited
Statement of financial position (continued)
As at 31 July 2025
3
The financial statements were approved by the board of directors and authorised for issue on 6 March 2026 and are signed on its behalf by:
Earl of Kintore
Countess of Kintore
Director
Director
Company Registration No. SC572202
Kintore Developments Limited
Notes to the financial statements
for the year ended 31 July 2025
4
1
Accounting policies
Company information

Kintore Developments Limited is a private company limited by shares incorporated in Scotland. The registered office is Rosetta, 4 Waverley Road, Eskbank, Edinburgh, EH22 3DJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
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