IRIS Accounts Production v26.1.10.61 SC686096 director 1.2.25 31.1.26 31.1.26 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC686096 2025-01-31 SC686096 2026-01-31 SC686096 2025-02-01 2026-01-31 SC686096 2024-01-31 SC686096 2024-02-01 2025-01-31 SC686096 2025-01-31 SC686096 ns15:Scotland 2025-02-01 2026-01-31 SC686096 ns14:PoundSterling 2025-02-01 2026-01-31 SC686096 ns10:Director1 2025-02-01 2026-01-31 SC686096 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC686096 ns10:SmallEntities 2025-02-01 2026-01-31 SC686096 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC686096 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 SC686096 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC686096 ns10:FullAccounts 2025-02-01 2026-01-31 SC686096 ns10:RegisteredOffice 2025-02-01 2026-01-31 SC686096 ns5:CurrentFinancialInstruments 2026-01-31 SC686096 ns5:CurrentFinancialInstruments 2025-01-31 SC686096 ns5:ShareCapital 2026-01-31 SC686096 ns5:ShareCapital 2025-01-31 SC686096 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 SC686096 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 SC686096 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 SC686096 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 SC686096 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 SC686096 ns5:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 SC686096 ns10:Director1 1 2025-01-31 SC686096 ns10:Director1 1 2024-01-31 SC686096 ns10:Director1 1 2025-02-01 2026-01-31 SC686096 ns10:Director1 1 2024-02-01 2025-01-31 SC686096 ns10:Director1 1 2026-01-31 SC686096 ns10:Director1 1 2025-01-31

REGISTERED NUMBER: SC686096 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2026 |

| FOR |

| CAS PROPERTY GROUP LTD |

CAS PROPERTY GROUP LTD (REGISTERED NUMBER: SC686096)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 4

CAS PROPERTY GROUP LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTOR: | C A Stephen

| REGISTERED OFFICE: | 25 Millfield Avenue

| Inverurie

| Aberdeenshire

| AB51 4UF

| REGISTERED NUMBER: | SC686096 (Scotland)

| ACCOUNTANTS: | Bain Henry Reid

| 51-53 High Street

| Turriff

| AB53 4EJ

CAS PROPERTY GROUP LTD (REGISTERED NUMBER: SC686096)

BALANCE SHEET

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,408,198 |  | 505,284 |  |

CURRENT ASSETS

Debtors | 5 | 1,819 |  | 43,299 |  |

Cash at bank | 41,284 |  | 1,721 |  |

43,103 |  | 45,020 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,316,171 |  | 489,532 |  |

NET CURRENT LIABILITIES | (1,273,068 | ) | (444,512 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 135,130 |  | 60,772 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 7 | 135,129 |  | 60,771 |  |

SHAREHOLDERS' FUNDS | 135,130 |  | 60,772 |  |

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

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

The director acknowledges his 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 director and authorised for issue on 6 August 2026 and were signed by:

C A Stephen - Director

CAS PROPERTY GROUP LTD (REGISTERED NUMBER: SC686096)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| CAS Property Group Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025 | 505,284 |  |

| Additions | 902,914 |  |

| At 31 January 2026 | 1,408,198 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,408,198 |  |

| At 31 January 2025 | 505,284 |  |

| Fair value at 31 January 2026 is represented by:

£ |

| Valuation in 2021 | 12,388 |  |

| Cost | 1,395,810 |  |

1,408,198 |  |

CAS PROPERTY GROUP LTD (REGISTERED NUMBER: SC686096)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

4. | INVESTMENT PROPERTY - continued

| If Investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 98,032 |  | 98,032 |  |

| Investment property was valued on an open market basis on 28 May 2021 by Paragon .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | - |  | 40,000 |  |

| Other debtors | 1,819 |  | 3,299 |  |

1,819 |  | 43,299 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other loans | 1,085,989 |  | 256,353 |  |

| CAS Property North loan | 108,994 |  | 105,525 |  |

| Celebrations loan | 87,489 |  | 115,404 |  |

| Taxation | 28,167 |  | 8,953 |  |

| Other creditors | 3,152 |  | 1,480 |  |

| Directors' loan accounts | 1,180 |  | 617 |  |

| Accruals | 1,200 |  | 1,200 |  |

1,316,171 |  | 489,532 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1 February 2025 | 60,771 |  |

| Profit for the year | 84,358 |  |

| Dividends | (10,000 | ) |

| At 31 January 2026 | 135,129 |  |

8. | DIRECTOR'S LOANS

| The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026 | 2025 |

£ | £ |

| C A Stephen

| Balance outstanding at start of year | (617 | ) | (15,597 | ) |

| Amounts advanced | 49,541 |  | 41,962 |  |

| Amounts repaid | (60,454 | ) | (26,982 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (11,530 | ) | (617 | ) |