REGISTERED NUMBER: SC686096 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CAS PROPERTY GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

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

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

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

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

)