IRIS Accounts Production v25.4.0.155 SC817819 Board of Directors 1.10.24 30.9.25 30.9.25 0 0 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC817819 2024-09-30 SC817819 2025-09-30 SC817819 2024-10-01 2025-09-30 SC817819 2024-07-28 SC817819 2024-07-29 2024-09-30 SC817819 2024-09-30 SC817819 ns15:Scotland 2024-10-01 2025-09-30 SC817819 ns14:PoundSterling 2024-10-01 2025-09-30 SC817819 ns10:Director1 2024-10-01 2025-09-30 SC817819 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC817819 ns10:SmallEntities 2024-10-01 2025-09-30 SC817819 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC817819 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC817819 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC817819 ns10:AbridgedAccounts 2024-10-01 2025-09-30 SC817819 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 SC817819 ns10:Director2 2024-10-01 2025-09-30 SC817819 ns10:Director3 2024-10-01 2025-09-30 SC817819 ns10:Director4 2024-10-01 2025-09-30 SC817819 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC817819 ns5:CurrentFinancialInstruments 2025-09-30 SC817819 ns5:CurrentFinancialInstruments 2024-09-30 SC817819 ns5:ShareCapital 2025-09-30 SC817819 ns5:ShareCapital 2024-09-30 SC817819 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC817819 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC817819 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: SC817819 (Scotland)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CORE PROPERTY GROUP (AYRSHIRE) LIMITED

CORE PROPERTY GROUP (AYRSHIRE) LIMITED (REGISTERED NUMBER: SC817819)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

CORE PROPERTY GROUP (AYRSHIRE) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | M R Campbell

| T O'Moore

| Mrs K Campbell

| Mrs L R O'Moore

| REGISTERED OFFICE: | 37 Portland Road

| Kilmarnock

| KA1 2DJ

| REGISTERED NUMBER: | SC817819 (Scotland)

| ACCOUNTANTS: | Gilmour Hamilton LLP

| Chartered Accountants

| 37 Portland Road

| KILMARNOCK

| Ayrshire

| KA1 2DJ

CORE PROPERTY GROUP (AYRSHIRE) LIMITED (REGISTERED NUMBER: SC817819)

ABRIDGED BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 372,387 |  | 378,517 |  |

CURRENT ASSETS

Stocks | 966 |  | - |  |

Debtors | 395 |  | 100 |  |

Cash at bank | 1,097 |  | 1,274 |  |

2,458 |  | 1,374 |  |

CREDITORS

Amounts falling due within one year | 384,000 |  | 382,000 |  |

NET CURRENT LIABILITIES | (381,542 | ) | (380,626 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (9,155 | ) | (2,109 | ) |

PROVISIONS FOR LIABILITIES | 3,163 |  | 4,542 |  |

NET LIABILITIES | (12,318 | ) | (6,651 | ) |

CAPITAL AND RESERVES

Called up share capital | 5 | 100 |  | 100 |  |

Retained earnings | (12,418 | ) | (6,751 | ) |

SHAREHOLDERS' FUNDS | (12,318 | ) | (6,651 | ) |

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

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

The directors acknowledge their 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.

CORE PROPERTY GROUP (AYRSHIRE) LIMITED (REGISTERED NUMBER: SC817819)

ABRIDGED BALANCE SHEET - continued

30 SEPTEMBER 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

M R Campbell - Director

CORE PROPERTY GROUP (AYRSHIRE) LIMITED (REGISTERED NUMBER: SC817819)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Core Property Group (Ayrshire) 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.

| The financial statements are presented in pounds sterling which is the functional currency of the company, rounded to the nearest pound.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

3. | EMPLOYEES

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

CORE PROPERTY GROUP (AYRSHIRE) LIMITED (REGISTERED NUMBER: SC817819)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 379,350 |  |

| Disposals | (1,972 | ) |

| At 30 September 2025 | 377,378 |  |

| DEPRECIATION

| At 1 October 2024 | 833 |  |

| Charge for year | 4,217 |  |

| Eliminated on disposal | (59 | ) |

| At 30 September 2025 | 4,991 |  |

| NET BOOK VALUE

| At 30 September 2025 | 372,387 |  |

| At 30 September 2024 | 378,517 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

6. | CONTROLLING PARTY

| The controlling party is Core Systems Holdings Limited.

| The Directors of the parent company are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CORE PROPERTY GROUP (AYRSHIRE) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Core Property Group (Ayrshire) Limited for the year ended 30 September 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Core Property Group (Ayrshire) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Core Property Group (Ayrshire) Limited and state those matters that we have agreed to state to the Board of Directors of Core Property Group (Ayrshire) Limited, as a body, in this report in accordance with the requirements of 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 the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Core Property Group (Ayrshire) 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 Core Property Group (Ayrshire) Limited. You consider that Core Property Group (Ayrshire) 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 Core Property Group (Ayrshire) 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 financial statements.

Gilmour Hamilton LLP

Chartered Accountants

37 Portland Road

KILMARNOCK

Ayrshire

KA1 2DJ

17 December 2025