Company registration number 15960338 (England and Wales)
DONNACHAIDH INVESTMENT COMPANY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DONNACHAIDH INVESTMENT COMPANY LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
DONNACHAIDH INVESTMENT COMPANY LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
112,544
Investments
4
100
112,644
Current assets
Debtors
5
480,000
Cash at bank and in hand
7,843
487,843
Creditors: amounts falling due within one year
6
(1,800)
Net current assets
486,043
Net assets
598,687
Capital and reserves
Called up share capital
300
Profit and loss reserves
598,387
Total equity
598,687

For the financial period ended 30 September 2025 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 period 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 May 2026 and are signed on its behalf by:
Mrs C J Robertson
Mr A Robertson
Director
Director
Company registration number 15960338 (England and Wales)
DONNACHAIDH INVESTMENT COMPANY LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Period ended 30 September 2025:
Profit and total comprehensive income
-
598,387
598,387
Issue of share capital
300
-
300
Balance at 30 September 2025
300
598,387
598,687
DONNACHAIDH INVESTMENT COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Donnachaidh Investment Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Crown House, Bridgewater Close, Burnley, Lancashire, United Kingdom, BB11 5TE.

1.1
Reporting period

The financial statements cover the period from incorporation on 17/09/2024 to 30/09/2025, which is the Company’s first accounting period and is longer than twelve months. No comparative information is provided.

1.2
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.

The Company is a parent undertaking. The Company has not prepared consolidated financial statements as the directors consider that the subsidiaries are not material to the group and the Company is therefore exempt from the requirement to prepare group accounts under section 400 of the Companies Act 2006.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
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.

1.6
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.

DONNACHAIDH INVESTMENT COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

2025
Number
Total
2
3
Investment property
2025
£
Fair value
At 17 September 2024
-
0
Additions
112,544
At 30 September 2025
112,544
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
100
DONNACHAIDH INVESTMENT COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 17 September 2024
-
Acquisition
100
At 30 September 2025
100
Carrying amount
At 30 September 2025
100
5
Debtors
2025
Amounts falling due within one year:
£
Amounts owed by group undertakings
480,000
6
Creditors: amounts falling due within one year
2025
£
Other creditors
1,800
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