REGISTERED NUMBER: SC695734 (Scotland)

Financial Statements for the Year Ended 30 April 2026

for

C Butler Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C S Butler

REGISTERED OFFICE:

9 Smeaton Avenue

Torrance

Glasgow

G64 4BG

REGISTERED NUMBER:

SC695734 (Scotland)

FIXED ASSETS

Tangible assets

4

431

538

Investment property

5

120,000

107,978

120,431

108,516

CURRENT ASSETS

Cash at bank

1,242

1,782

CREDITORS

Amounts falling due within one year

6

108,219

110,361

NET CURRENT LIABILITIES

(106,977

)

(108,579

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,454

(63

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

13,453

(64

)

SHAREHOLDERS' FUNDS

13,454

(63

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 12 May 2026 and were signed by:

C S Butler - Director

1.	STATUTORY INFORMATION

C Butler Properties 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 as modified by the revaluation of certain assets.

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

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 May 2025

and 30 April 2026

1,051

DEPRECIATION

At 1 May 2025

513

Charge for year

107

At 30 April 2026

620

NET BOOK VALUE

At 30 April 2026

431

At 30 April 2025

538

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

107,978

Revaluations

12,022

At 30 April 2026

120,000

NET BOOK VALUE

At 30 April 2026

120,000

At 30 April 2025

107,978

Fair value at 30 April 2026 is represented by:

£

Valuation in 2026

12,022

Cost

107,978

120,000

If 3/1 16 Stockiemuir Avenue had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

107,978

107,978

3/1 16 Stockiemuir Avenue was valued on an open market basis on 30 April 2026 by the director .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

74,497

75,265

Taxation and social security

490

448

Other creditors

33,232

34,648

108,219

110,361

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

74,497

75,265

Aldermore Bank PLC have a Standing Charge dated 30 March 2022, on the property at

3/1 16 Stockiemure Avenue

Bearsden

Glasgow

G61 3JL

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

0.01

1

1

9.	ULTIMATE CONTROLLING PARTY

The controlling party is C S Butler.