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Registered number: SC577259
Knowles Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director S H Cowie
Company Number SC577259
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC577259
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,092,905 1,092,905
1,092,905 1,092,905
CURRENT ASSETS
Debtors 5 99 3,964
Cash at bank and in hand 82,432 298,776
82,531 302,740
Creditors: Amounts Falling Due Within One Year 6 (507,257 ) (768,393 )
NET CURRENT ASSETS (LIABILITIES) (424,726 ) (465,653 )
TOTAL ASSETS LESS CURRENT LIABILITIES 668,179 627,252
NET ASSETS 668,179 627,252
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 668,176 627,249
SHAREHOLDERS' FUNDS 668,179 627,252
Page 2
Page 3
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S H Cowie
Director
2nd June 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Knowles Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC577259 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Investment Properties
All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.
2.4. 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. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 1)
1 1
4. Investment Property
2025
£
Fair Value
As at 1 October 2024 and 30 September 2025 1,092,905
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 2,162
Other debtors 99 1,802
99 3,964
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 600 -
Amounts owed to participating interests 467,665 722,765
Other creditors 24,626 22,084
Taxation and social security 14,366 23,544
507,257 768,393
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
8. Controlling Party
The company's controlling parties are the shareholders .
Page 5