IRIS Accounts Production v25.4.12.37 SC681854 Board of Directors 7.4.24 6.4.25 6.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC681854 2024-04-06 SC681854 2025-04-06 SC681854 2024-04-07 2025-04-06 SC681854 2023-04-06 SC681854 2023-04-07 2024-04-06 SC681854 2024-04-06 SC681854 ns15:Scotland 2024-04-07 2025-04-06 SC681854 ns14:PoundSterling 2024-04-07 2025-04-06 SC681854 ns10:Director1 2024-04-07 2025-04-06 SC681854 ns10:PrivateLimitedCompanyLtd 2024-04-07 2025-04-06 SC681854 ns10:SmallEntities 2024-04-07 2025-04-06 SC681854 ns10:AuditExempt-NoAccountantsReport 2024-04-07 2025-04-06 SC681854 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-07 2025-04-06 SC681854 ns10:SmallCompaniesRegimeForAccounts 2024-04-07 2025-04-06 SC681854 ns10:FullAccounts 2024-04-07 2025-04-06 SC681854 ns10:Director2 2024-04-07 2025-04-06 SC681854 ns10:RegisteredOffice 2024-04-07 2025-04-06 SC681854 ns5:CurrentFinancialInstruments 2025-04-06 SC681854 ns5:CurrentFinancialInstruments 2024-04-06 SC681854 ns5:ShareCapital 2025-04-06 SC681854 ns5:ShareCapital 2024-04-06 SC681854 ns5:RetainedEarningsAccumulatedLosses 2025-04-06 SC681854 ns5:RetainedEarningsAccumulatedLosses 2024-04-06 SC681854 ns5:PlantMachinery 2024-04-07 2025-04-06 SC681854 ns5:PlantMachinery 2024-04-06 SC681854 ns5:PlantMachinery 2025-04-06 SC681854 ns5:PlantMachinery 2024-04-06 SC681854 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-06 SC681854 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-06

REGISTERED NUMBER: SC681854 (Scotland)

Unaudited Financial Statements

for the Year Ended 6 April 2025

for

Keir Developments Limited

| Keir Developments Limited (Registered number: SC681854) |

Contents of the Financial Statements

for the Year Ended 6 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Keir Developments Limited |

Company Information

for the Year Ended 6 April 2025

| DIRECTORS: | Dr D A Nance

| Mrs M J Nance

| REGISTERED OFFICE: | Old Schoolhouse

| Balmedie

| Aberdeen

| Aberdeenshire

| AB23 8YS

| REGISTERED NUMBER: | SC681854 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| Glebefield House

| 21 Links Terrace

| Peterhead

| Aberdeenshire

| AB42 2XA

| Keir Developments Limited (Registered number: SC681854) |

Balance Sheet

6 April 2025

| 6.4.25 | 6.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 968 |  |

CURRENT ASSETS

Stocks | - |  | 645,704 |  |

Debtors | 5 | - |  | 504 |  |

Cash at bank | 340 |  | 14,299 |  |

340 |  | 660,507 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,733 |  | 703,208 |  |

NET CURRENT LIABILITIES | (2,393 | ) | (42,701 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,393 | ) | (41,733 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (2,395 | ) | (41,735 | ) |

SHAREHOLDERS' FUNDS | (2,393 | ) | (41,733 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 6 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 6 April 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.

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 Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

Dr D A Nance - Director

| Keir Developments Limited (Registered number: SC681854) |

Notes to the Financial Statements

for the Year Ended 6 April 2025

1. | STATUTORY INFORMATION

| Keir Developments 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery | - | 10% on reducing balance

| Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

| Stocks

| Stocks, including land held for development and residential work in progress are stated at the lower of cost and selling price less costs to complete and sell.

| 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 have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Keir Developments Limited (Registered number: SC681854) |

Notes to the Financial Statements - continued

for the Year Ended 6 April 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 7 April 2024 | 1,379 |  |

| Disposals | (1,379 | ) |

| At 6 April 2025 | - |  |

| DEPRECIATION

| At 7 April 2024 | 411 |  |

| Eliminated on disposal | (411 | ) |

| At 6 April 2025 | - |  |

| NET BOOK VALUE

| At 6 April 2025 | - |  |

| At 6 April 2024 | 968 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 6.4.25 |  | 6.4.24

£ | £ |

| Other debtors | - |  | 504 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 6.4.25 |  | 6.4.24

£ | £ |

| Other creditors | 2,733 |  | 703,208 |  |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dr D A Nance.