CLARA LANDRY LTD


Director	WORTHINGTON, Christine Ellen


Registered Address	Caledonia House
	89 Seaward Street
	Glasgow
	G41 1HJ


Registered Number	SC743944 (Scotland)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		250,899		-
			250,899		-
Current assets
Debtors		-		100
Cash at bank and on hand		1,020		-
		1,020		100
Creditors amounts falling due within one year	4	(2,100)		-
Net current assets (liabilities)			(1,080)		100
Total assets less current liabilities			249,819		100
Creditors amounts falling due after one year	5		(271,982)		-
Net assets			(22,163)		100
Capital and reserves
Called up share capital			100		100
Profit and loss account			(22,263)		-
Shareholders' funds			(22,163)		100

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 18 June 2026, and are signed on its behalf by:

WORTHINGTON, Christine Ellen
Director
Registered Company No. SC743944

CLARA LANDRY LTD

Notes to the Financial Statements
for the year ended 30 September 2025

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. The presentation currency of the financial statements is Sterling (£).

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Going concern
	At the balance sheet date the company's balance sheet was overdrawn showing a net deficit. The major creditor of the company is the director. The director has confirmed that they will not demand repayment of this loan if it would prejudice the paymentof external creditors. For this reason the company continues to adopt the going concern basis for these financial statements

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

	Turnover policy
	Turnover represents rentals receivable under operating leases, excluding value added tax, which are being recognised on a straight line basis over the terms of the lease agreements.

	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.

	Investment property
	Investment property is carried at fair value determined annually by the company director, who is not a professionally qualified valuer, and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

Investment property

Investment property is carried at fair value determined annually by the company director, who is not a professionally qualified valuer, and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Additions	250,899
	At 30 September 25	250,899

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	2,100	-
Total	2,100	-

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	123,581	-
Other creditors	148,401	-
Total	271,982	-

6.	Secured creditors
	The loan is secured over the company's investment property.