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KINTAIL PROPERTIES (2015) LIMITED

Registered Number
09853818
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

KINTAIL PROPERTIES (2015) LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | MCGREGOR, Elizabeth Forbes
| MCGREGOR, John Alexander Stephen

Registered Address | The Whitryck
| Wark
| Cornhill-On-Tweed
| TD12 4RH

Registered Number | 09853818 (England and Wales)

KINTAIL PROPERTIES (2015) LIMITED
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 552,315 |  |  |  | 551,907
|  |  |  | 552,315 |  |  |  | 551,907
Current assets |  |  |  |  |  |  |  |
Debtors | 4,5 | 196,404 |  |  |  | 223,115 |  |
Current asset investments | 6 | 99,196 |  |  |  | 89,286 |  |
Cash at bank and on hand |  | 12,946 |  |  |  | 60,068 |  |
|  | 308,546 |  |  |  | 372,469 |  |
Creditors amounts falling due within one year | 7 | (374) |  |  |  | (9,089) |  |
Net current assets (liabilities) |  |  |  | 308,172 |  |  |  | 363,380
Total assets less current liabilities |  |  |  | 860,487 |  |  |  | 915,287
Creditors amounts falling due after one year | 8 |  |  | (165,790) |  |  |  | (178,776)
Accruals and deferred income |  |  |  | (3,249) |  |  |  | (3,249)
Net assets |  |  |  | 691,448 |  |  |  | 733,262
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 691,348 |  |  |  | 733,162
Shareholders' funds |  |  |  | 691,448 |  |  |  | 733,262

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 April 2026, and are signed on its behalf by:
MCGREGOR, John Alexander Stephen Director Registered Company No. 09853818

KINTAIL PROPERTIES (2015) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 24 | 551,768 |  | 209 |  | 551,977
| Additions | - |  | 716 |  | 716
| At 30 November 25 | 551,768 |  | 925 |  | 552,693
| Depreciation and impairment
| At 01 December 24 | - |  | 70 |  | 70
| Charge for year | - |  | 308 |  | 308
| At 30 November 25 | - |  | 378 |  | 378
| Net book value
| At 30 November 25 | 551,768 |  | 547 |  | 552,315
| At 30 November 24 | 551,768 |  | 139 |  | 551,907

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 40,000
| Other debtors | 195,792 |  | 182,600
| Prepayments and accrued income | 612 |  | 515
| Total | 196,404 |  | 223,115

5. | Debtors: amounts due after one year
--- | ---

6. | Current asset investments
--- | ---

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 3,038
| Taxation and social security | - |  | 6,036
| Other creditors | 374 |  | 15
| Total | 374 |  | 9,089

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 165,790 |  | 178,776
| Total | 165,790 |  | 178,776