Company registration number SC827962 (Scotland)
CALENDULA COMMERCIAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CALENDULA COMMERCIAL LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CALENDULA COMMERCIAL LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
503,569
Current assets
Debtors
4
4,596
Cash at bank and in hand
545
5,141
Creditors: amounts falling due within one year
5
(163,884)
Net current liabilities
(158,743)
Total assets less current liabilities
344,826
Creditors: amounts falling due after more than one year
6
(351,603)
Net liabilities
(6,777)
Capital and reserves
Called up share capital
7
4
Profit and loss reserves
(6,781)
Total equity
(6,777)

For the financial year ended 30 November 2025 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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 June 2026
Mr J P Kerr
Director
Company registration number SC827962 (Scotland)
CALENDULA COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Calendula Commercial Ltd is a private company limited by shares incorporated in Scotland. The registered office is 40 Lyoncross, Dennyloanhead, Bonnybridge, FK4 1UG.

1.1
Basis of preparation

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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:

Freehold land and buildings
none

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
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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CALENDULA COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
2
Employees

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

2025
Number
Total
1
3
Tangible fixed assets
Freehold land and buildings
£
Cost
At 5 November 2024
-
0
Additions
503,569
At 30 November 2025
503,569
Depreciation and impairment
At 5 November 2024 and 30 November 2025
-
0
Carrying amount
At 30 November 2025
503,569
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
4,596
5
Creditors: amounts falling due within one year
2025
£
Taxation and social security
984
Other creditors
162,900
163,884
6
Creditors: amounts falling due after more than one year
2025
£
Bank loans and overdrafts
351,603
CALENDULA COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
4
4
2025-11-30 2024-11-05 false false false 23 June 2026 CCH Software CCH Accounts Production 2026.200 The principal activity of the company continued to be that of commercial rental properties.
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