Company registration number SC606692 (Scotland)
RUVAN INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
RUVAN INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
RUVAN INVESTMENTS LTD
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
396
466
Investment property
4
438,892
438,892
439,288
439,358
Current assets
Debtors
5
10
10
Cash at bank and in hand
1,522
950
1,532
960
Creditors: amounts falling due within one year
6
(204,987)
(199,575)
Net current liabilities
(203,455)
(198,615)
Total assets less current liabilities
235,833
240,743
Creditors: amounts falling due after more than one year
7
(278,178)
(279,589)
Provisions for liabilities
(137)
(137)
Net liabilities
(42,482)
(38,983)
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
(42,492)
(38,993)
Total equity
(42,482)
(38,983)
RUVAN INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 August 2026 and are signed on its behalf by:
G WATT
Mr Graeme Watt
Director
Company registration number SC606692 (Scotland)
RUVAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

Ruvan Investments Ltd is a private company limited by shares incorporated in Scotland. The registered office is Foxwood, Cornhill, Banff, United Kingdom, AB45 2AS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The company has net liabilities of £42,482 and included within these liabilities are amounts due to a related party of £198,938. This balance will not be repaid to the detriment of other creditors. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.true

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, 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 Statement of comprehensive income.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

RUVAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

1.7
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025 and 30 April 2026
1,435
Depreciation and impairment
At 1 May 2025
969
Depreciation charged in the year
70
At 30 April 2026
1,039
Carrying amount
At 30 April 2026
396
At 30 April 2025
466
4
Investment property
2026
£
Fair value
At 1 May 2025 and 30 April 2026
438,892

The 2026 valuations were made by the directors, on an open market value for existing use basis.

RUVAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
10
10
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
3,299
5,188
Other creditors
201,688
194,387
204,987
199,575
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
278,178
279,589

The bank loan is secured by a fixed charge over the assets of the company.

8
Related party transactions

During the current year, the company received credits from a company with common directors of £7,300 and made no advances which resulted in a loan balance due by the company at the year end of £198,938 (2025: £191,638). T he loan is unsecured and interest free with no fixed repayment terms in place.

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