REGISTERED NUMBER: SC513401 (Scotland)

LOUGHLIN GROUP LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Loughlin

SECRETARY:

Mrs E Loughlin

REGISTERED OFFICE:

16 Royal Crescent

Glasgow

G3 7SL

REGISTERED NUMBER:

SC513401 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

1,249

439

Investment property

5

240,358

240,358

241,607

240,797

CURRENT ASSETS

Debtors

6

339

233

Cash at bank

2,715

143,686

3,054

143,919

CREDITORS

Amounts falling due within one year

7

29,445

180,060

NET CURRENT LIABILITIES

(26,391

)

(36,141

)

TOTAL ASSETS LESS CURRENT LIABILITIES

215,216

204,656

PROVISIONS FOR LIABILITIES

960

960

NET ASSETS

214,256

203,696

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7,769

7,769

Retained earnings

206,387

195,827

SHAREHOLDERS' FUNDS

214,256

203,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 April 2026 and were signed by:

C Loughlin - Director

1.	STATUTORY INFORMATION

Loughlin Group Ltd 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 represents rental income for the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc - 20% on cost

Investment property

Land and buildings are classified as investment property when the property is held to earn rentals or for capital appreciation or both. Investment property is initially measured at cost which comprises purchase price and any directly attributable expenditure, and subsequently remeasured to fair value at each reporting date with changes in fair value recognised in the Income Statement.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

1,099

Additions

1,338

Disposals

(1,099

)

At 31 January 2026

1,338

DEPRECIATION

At 1 February 2025

660

Charge for year

309

Eliminated on disposal

(880

)

At 31 January 2026

89

NET BOOK VALUE

At 31 January 2026

1,249

At 31 January 2025

439

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

240,358

NET BOOK VALUE

At 31 January 2026

240,358

At 31 January 2025

240,358

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

339

233

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Director's loan account

24,654

175,282

Taxation and social security

2,276

4,013

Other creditors

2,515

765

29,445

180,060

8.	RELATED PARTY DISCLOSURES