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Registration number: SC831808

Caledonia Property Investments Limited
Annual Report and Unaudited Financial Statements
for the Period from 13 December 2024 to 31 December 2025

Caledonia Property Investments Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 10

Caledonia Property Investments Limited

Company Information

Director | Mr Gavin Simon MacKinnon

Registered office | 1 Aldersyde Taynuilt Argyll Scotland PA35 1AG

Accountants | Jack MacDonald & Co Cuan Aille 1 Aldersyde Taynuilt Argyll PA35 1AG

Caledonia Property Investments Limited

Director's Report for the Period from 13 December 2024 to 31 December 2025

The director presents his report and the financial statements for the period from 13 December 2024 to 31 December 2025.

Incorporation

The company was incorporated on 13 December 2024.

Director of the company

The director who held office during the period was as follows:

Mr Gavin Simon MacKinnon (appointed 13 December 2024)

Principal activity

The principal activity of the company is property ownership and management

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 21 July 2026

......................................... Mr Gavin Simon MacKinnon Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Caledonia Property Investments Limited
for the Period Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caledonia Property Investments Limited for the period ended 31 December 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Caledonia Property Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Caledonia Property Investments Limited and state those matters that we have agreed to state to the Board of Directors of Caledonia Property Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caledonia Property Investments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Caledonia Property Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Caledonia Property Investments Limited. You consider that Caledonia Property Investments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Caledonia Property Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Jack MacDonald & Co
Cuan Aille
1 Aldersyde
Taynuilt
Argyll
PA35 1AG

21 July 2026

Caledonia Property Investments Limited

Profit and Loss Account for the Period from 13 December 2024 to 31 December 2025

| Note | 2025 £
Turnover |  | 29,562
Cost of sales |  | (12,784)
Gross profit |  | 16,778
Administrative expenses |  | (12,481)
Operating profit |  | 4,297
Profit before tax |  | 4,297
Tax on profit |  | (816)
Profit for the financial period |  | 3,481

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Caledonia Property Investments Limited

Statement of Comprehensive Income for the Period from 13 December 2024 to 31 December 2025

| 2025 £
Profit for the period | 3,481
Total comprehensive income for the period | 3,481

Caledonia Property Investments Limited

(Registration number: SC831808)
Balance Sheet as at 31 December 2025

| Note | 2025 £
Current assets |  |
Cash at bank and in hand |  | 4,748
Creditors: Amounts falling due within one year | 3 | (1,167)
Net assets |  | 3,581
Capital and reserves |  |
Called up share capital | 4 | 100
Retained earnings |  | 3,481
Shareholders' funds |  | 3,581

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 21 July 2026

......................................... Mr Gavin Simon MacKinnon Director

Caledonia Property Investments Limited

Statement of Changes in Equity for the Period from 13 December 2024 to 31 December 2025

| Share capital £ | Retained earnings £ | Total £
Profit for the period | - | 3,481 | 3,481
New share capital subscribed | 100 | - | 100
At 31 December 2025 | 100 | 3,481 | 3,581

Caledonia Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 13 December 2024 to 31 December 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Caledonia Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 13 December 2024 to 31 December 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Caledonia Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 13 December 2024 to 31 December 2025

3 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 5 | 111
Trade creditors |  | 240
Taxation and social security |  | 816
|  | 1,167

4 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 100 | 100

5 | Loans and borrowings

Current loans and borrowings

| 2025 £
Other borrowings | 111

6 | Parent and ultimate parent undertaking

The company's immediate parent is Canna Capital Holdings Limited, incorporated in Scotland.