IRIS Accounts Production v26.1.0.640 SC720109 Board of Directors 1.2.25 31.1.26 31.1.26 0 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC7201092025-01-31SC7201092026-01-31SC7201092025-02-012026-01-31SC7201092024-01-31SC7201092024-02-012025-01-31SC7201092025-01-31SC720109ns15:Scotland2025-02-012026-01-31SC720109ns14:PoundSterling2025-02-012026-01-31SC720109ns10:Director12025-02-012026-01-31SC720109ns10:PrivateLimitedCompanyLtd2025-02-012026-01-31SC720109ns10:SmallEntities2025-02-012026-01-31SC720109ns10:AuditExempt-NoAccountantsReport2025-02-012026-01-31SC720109ns10:SmallCompaniesRegimeForDirectorsReport2025-02-012026-01-31SC720109ns10:SmallCompaniesRegimeForAccounts2025-02-012026-01-31SC720109ns10:FullAccounts2025-02-012026-01-31SC720109ns10:Director22025-02-012026-01-31SC720109ns10:RegisteredOffice2025-02-012026-01-31SC720109ns5:CurrentFinancialInstruments2026-01-31SC720109ns5:CurrentFinancialInstruments2025-01-31SC720109ns5:ShareCapital2026-01-31SC720109ns5:ShareCapital2025-01-31SC720109ns5:RetainedEarningsAccumulatedLosses2026-01-31SC720109ns5:RetainedEarningsAccumulatedLosses2025-01-31SC720109ns5:WithinOneYearns5:CurrentFinancialInstruments2026-01-31SC720109ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31SC72010912025-02-012026-01-31
REGISTERED NUMBER: SC720109 (Scotland)











































Crown Gorse Limited

Unaudited Financial Statements

for the Year Ended 31st January 2026





Crown Gorse Limited (Registered number: SC720109)






Contents of the Financial Statements
for the year ended 31st January 2026




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 5


Crown Gorse Limited

Company Information
for the year ended 31st January 2026







Directors: H G E Strouts
Mrs N C Strouts





Registered office: Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL





Registered number: SC720109 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL
Page 1
Crown Gorse Limited (Registered number: SC720109)

Balance Sheet
31st January 2026

2026 2025
Notes £    £    £    £   
Fixed assets
Investment property 4 85,000 85,000

Current assets
Debtors 5 54,623 -
Cash at bank and in hand 76,427 213,408
131,050 213,408
Creditors
Amounts falling due within one year 6 94,194 137,875
Net current assets 36,856 75,533
Total assets less current liabilities 121,856 160,533

Capital and reserves
Called up share capital 25 25
Retained earnings 121,831 160,508
121,856 160,533

The notes on pages 4 to 5 form part of these financial statements

Page 2 continued...
Crown Gorse Limited (Registered number: SC720109)

Balance Sheet - continued
31st January 2026


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2026 and were signed on its behalf by:





H G E Strouts - Director


The notes on pages 4 to 5 form part of these financial statements

Page 3
Crown Gorse Limited (Registered number: SC720109)

Notes to the Financial Statements
for the year ended 31st January 2026

1. Statutory information

Crown Gorse 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.

Investment property
The director has considered the valuation at the year end, this cannot be measured reliably but is likely to be higher than cost dependant on lease and rental arrangements.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade creditors, accruals and directors' loans.

Directors' loans (being repayable on demand), accruals and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost 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 Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern
The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have an expectation that the company should be in a position to continue operating in the current format for the foreseeable future. Accordingly, they continues to adopt the going concern basis in preparing these financial statements.

Page 4 continued...
Crown Gorse Limited (Registered number: SC720109)

Notes to the Financial Statements - continued
for the year ended 31st January 2026

3. Employees and directors

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

4. Investment property
Total
£   
Fair value
At 1st February 2025
and 31st January 2026 85,000
Net book value
At 31st January 2026 85,000
At 31st January 2025 85,000

5. Debtors: amounts falling due within one year
2026 2025
£    £   
Other debtors 54,623 -

6. Creditors: amounts falling due within one year
2026 2025
£    £   
Taxation and social security - 54,775
Other creditors 94,194 83,100
94,194 137,875

7. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31st January 2026 and 31st January 2025:

20262025
££
Director 1 and Director 2
Balance outstanding at start of year--
Amounts advanced53,760-
Amounts repaid--
Balance outstanding at end of year53,760-


These loans are unsecured and repayable on demand.

8. Post balance sheet events

Since the year end, on 3 June 2026, a final dividend for the year ended 31 January 2026 of £2,750 per C share has been declared.

Page 5