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COAL WYND DEVELOPMENTS LIMITED

Registered Number
SC095288
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

COAL WYND DEVELOPMENTS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | Robert McNab

Registered Address | 1 Camperdown Place
| Kirkcaldy
| KY2 6XW

Registered Number | SC095288 (Scotland)

COAL WYND DEVELOPMENTS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 10,881 |  |  |  | 13,389
Investment property | 4 |  |  | 200,000 |  |  |  | 200,000
|  |  |  | 210,881 |  |  |  | 213,389
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 435 |  |  |  | 1,612 |  |
Cash at bank and on hand |  | 5,898 |  |  |  | 5,624 |  |
|  | 6,333 |  |  |  | 7,236 |  |
Creditors amounts falling due within one year | 6 | (19,016) |  |  |  | (17,838) |  |
Net current assets (liabilities) |  |  |  | (12,683) |  |  |  | (10,602)
Total assets less current liabilities |  |  |  | 198,198 |  |  |  | 202,787
Provisions for liabilities |  |  |  | (20,428) |  |  |  | (22,292)
Net assets |  |  |  | 177,770 |  |  |  | 180,495
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 74,000 |  |  |  | 74,000
Other reserves |  |  |  | 98,237 |  |  |  | 98,237
Profit and loss account |  |  |  | 5,533 |  |  |  | 8,258
Shareholders' funds | 7 |  |  | 177,770 |  |  |  | 180,495

- 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 Director acknowledges 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 Director on 10 June 2026, and are signed on its behalf by:
Robert McNab Director Registered Company No. SC095288

COAL WYND DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

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

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will continue to support the company as required.

| Turnover policy
--- | ---
| Income represents rents receivable in the year.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 25
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Investment property
--- | ---
| Investment property is shown at its open market value. The surplus or deficit arising from the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal, on the investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year. This is in accordance with FRSSE which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment property is held for its investment potential and not for use by the company and so its current value is of prime importance. The departure from the provisions of the Act is required to give a true and fair view.

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

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

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

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 2,640 |  | 5,294 |  | 27,200 |  | 2,043 |  | 37,177
| Additions | - |  | 1,640 |  | - |  | - |  | 1,640
| At 31 March 26 | 2,640 |  | 6,934 |  | 27,200 |  | 2,043 |  | 38,817
| Depreciation and impairment
| At 01 April 25 | 933 |  | 3,735 |  | 17,743 |  | 1,377 |  | 23,788
| Charge for year | 106 |  | 624 |  | 3,152 |  | 266 |  | 4,148
| At 31 March 26 | 1,039 |  | 4,359 |  | 20,895 |  | 1,643 |  | 27,936
| Net book value
| At 31 March 26 | 1,601 |  | 2,575 |  | 6,305 |  | 400 |  | 10,881
| At 31 March 25 | 1,707 |  | 1,559 |  | 9,457 |  | 666 |  | 13,389

4. | Investment property
--- | ---

|  | £
| Fair value at 01 April 25 | 200,000
| At 31 March 26 | 200,000

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 1,197
| Other debtors | 11 |  | -
| Prepayments and accrued income | 424 |  | 415
| Total | 435 |  | 1,612

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,051 |  | -
| Taxation and social security | 8,495 |  | 12,223
| Other creditors | 476 |  | 1,186
| Accrued liabilities and deferred income | 5,994 |  | 4,429
| Total | 19,016 |  | 17,838

7. | Fair value reserve
--- | ---
| The heritable property was revalued in August 2015 by Graham and Sibbald, Chartered Surveyors, at an open market value of £200,000. The historical cost of the property included above at a valuation of £200,000 was £101,763. Fair value at 31 March 2026 is represented by: Valuation in 2015 £200,000