REGISTERED NUMBER: SC826867 (Scotland)

Financial Statements

For The Period 24 October 2024 to 30 November 2025

for

Killeavey Investments Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P J Russell

REGISTERED OFFICE:

Anderson Strathern LLP

George House

50 George Square

City Of Glasgow

G2 1EH

REGISTERED NUMBER:

SC826867 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Investments

4

50

Investment property

5

237,460

237,510

CURRENT ASSETS

Debtors

108,564

CREDITORS

Amounts falling due within one year

347,842

NET CURRENT LIABILITIES

(239,278

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,768

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(1,868

)

(1,768

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the period ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

P J Russell - Director

1.	STATUTORY INFORMATION

Killeavey Investments Limited 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.

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

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.

The financial statements have been prepared on the going concern basis. The Director considers that the going concern basis is appropriate as although the company has net current liabilities, these are principally represented by sums due to the Director who has confirmed their continued support.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any impairment.

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.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

50

At 30 November 2025

50

NET BOOK VALUE

At 30 November 2025

50

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

237,460

At 30 November 2025

237,460

NET BOOK VALUE

At 30 November 2025

237,460

6.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £108,564 from a company with common shareholders and directors. The balance is interest free and repayable on demand.