REGISTERED NUMBER: SC049733 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Graeme P. Chatham (West) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C W Chatham

Mrs S Chatham

REGISTERED OFFICE:

West Kirk

Fountainhall

Pencaitland

Tranent

EH34 5EY

REGISTERED NUMBER:

SC049733 (Scotland)

ACCOUNTANTS:

EQ Accountants

47-49 The Square

Kelso

Roxburghshire

TD5 8HW

FIXED ASSETS

Property, plant and equipment

4

-

-

Investments

5

1,125,806

1,030,825

1,125,806

1,030,825

CURRENT ASSETS

Debtors

6

7,279

7,278

Cash at bank

24,258

12,092

31,537

19,370

CREDITORS

Amounts falling due within one year

7

-

1,013

NET CURRENT ASSETS

31,537

18,357

TOTAL ASSETS LESS CURRENT LIABILITIES

1,157,343

1,049,182

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

255,406

175,600

Retained earnings

901,837

873,482

1,157,343

1,049,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

C W Chatham - Director

1.	STATUTORY INFORMATION

Graeme P. Chatham (West) 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Listed investments

Investments are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is transferred to the income statement.

Going concern

The directors have considered the Company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Office

Equipment

£

COST

At 1 April 2025

and 31 March 2026

447

DEPRECIATION

At 1 April 2025

and 31 March 2026

447

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

1,030,825

Additions

74,787

Disposals

(78,757

)

Revaluations

98,951

At 31 March 2026

1,125,806

NET BOOK VALUE

At 31 March 2026

1,125,806

At 31 March 2025

1,030,825

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2026

361,181

Cost

764,625

1,125,806

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

7,279

7,278

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other creditors

-

1,013

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

175,600

Transfer during year

79,806

At 31 March 2026

255,406