Company registration number SC687728 (Scotland)
JAMES CRAIG HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
JAMES CRAIG HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
JAMES CRAIG HOLDINGS LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
7,755,383
7,321,067
Current assets
Debtors
4
20,894
13,028
Cash at bank and in hand
6,700
21,426
27,594
34,454
Creditors: amounts falling due within one year
5
(690)
(6,773)
Net current assets
26,904
27,681
Net assets
7,782,287
7,348,748
Capital and reserves
Called up share capital
1,356
1,356
Revaluation reserve
7,751,313
7,316,997
Profit and loss reserves
29,618
30,395
Total equity
7,782,287
7,348,748

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 March 2026 and are signed on its behalf by:
Mr J T Craig
Director
Company registration number SC687728 (Scotland)
JAMES CRAIG HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

James Craig Holdings Ltd is a private company limited by shares incorporated in Scotland. The registered office is Livestock Auction Mart, Whitefordhill, Ayr, Ayrshire, United Kingdom, KA6 5JW.

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. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Employees

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

2026
2025
Number
Number
Total
2
2
JAMES CRAIG HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
3
Fixed asset investments
2026
2025
£
£
Other investments other than loans
7,755,383
7,321,067
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 February 2025
7,321,067
Valuation changes
434,316
At 31 January 2026
7,755,383
Carrying amount
At 31 January 2026
7,755,383
At 31 January 2025
7,321,067
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
20,894
13,028
5
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
-
0
6,129
Other creditors
690
644
690
6,773
6
Related party transactions

At the balance sheet date, amounts due from entities under the common control of the directors totalled £20,894 (2025: £13,028).

At the balance sheet date, amounts due to other entities under the common control of the directors totalled £Nil (2025: £6,129).

During the year, dividends of £Nil (2025: £20,000) were received from an entity under the common control of the directors.

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