IRIS Accounts Production v26.1.10.61 SC333848 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC333848 2024-12-31 SC333848 2025-12-31 SC333848 2025-01-01 2025-12-31 SC333848 2023-12-31 SC333848 2024-01-01 2024-12-31 SC333848 2024-12-31 SC333848 ns15:Scotland 2025-01-01 2025-12-31 SC333848 ns14:PoundSterling 2025-01-01 2025-12-31 SC333848 ns10:Director1 2025-01-01 2025-12-31 SC333848 ns10:Director2 2025-01-01 2025-12-31 SC333848 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC333848 ns10:SmallEntities 2025-01-01 2025-12-31 SC333848 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC333848 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC333848 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC333848 ns10:FullAccounts 2025-01-01 2025-12-31 SC333848 ns10:Director3 2025-01-01 2025-12-31 SC333848 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC333848 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC333848 ns5:CurrentFinancialInstruments 2025-12-31 SC333848 ns5:CurrentFinancialInstruments 2024-12-31 SC333848 ns5:Non-currentFinancialInstruments 2025-12-31 SC333848 ns5:Non-currentFinancialInstruments 2024-12-31 SC333848 ns5:ShareCapital 2025-12-31 SC333848 ns5:ShareCapital 2024-12-31 SC333848 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC333848 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC333848 ns5:MotorVehicles 2025-01-01 2025-12-31 SC333848 ns5:LeaseholdImprovements 2024-12-31 SC333848 ns5:MotorVehicles 2024-12-31 SC333848 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 SC333848 ns5:LeaseholdImprovements 2025-12-31 SC333848 ns5:MotorVehicles 2025-12-31 SC333848 ns5:LeaseholdImprovements 2024-12-31 SC333848 ns5:MotorVehicles 2024-12-31 SC333848 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 SC333848 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-01-01 2025-12-31 SC333848 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-12-31 SC333848 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 SC333848 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC333848 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: SC333848 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Clear-View Fife Limited

Clear-View Fife Limited (Registered number: SC333848)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Clear-View Fife Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs J Buchan

| A W F Buchan

| A Buchan

| SECRETARY: | Mrs J Buchan

| REGISTERED OFFICE: | 75 Whitecraigs Road Whitehill Industrial

| Glenrothes

| United Kingdom

| Fife

| KY6 2RX

| REGISTERED NUMBER: | SC333848 (Scotland)

| ACCOUNTANTS: | Bell Barr & Company

| Chartered Accountants

| 2 Stewart Street

| Milngavie

| Glasgow

| G62 6BW

Clear-View Fife Limited (Registered number: SC333848)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 18,480 |  |

Investment property | 5 | 351,176 |  | 350,000 |  |

351,176 |  | 368,480 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 15,000 |  |

Cash at bank | 12,956 |  | 152,931 |  |

12,956 |  | 167,931 |  |

CREDITORS

Amounts falling due within one year | 7 | 44,382 |  | 115,469 |  |

NET CURRENT (LIABILITIES)/ASSETS | (31,426 | ) | 52,462 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 319,750 |  | 420,942 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (110,542 | ) | (142,779 | ) |

PROVISIONS FOR LIABILITIES | - |  | (3,716 | ) |

NET ASSETS | 209,208 |  | 274,447 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 209,205 |  | 274,444 |  |

209,208 |  | 274,447 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

Clear-View Fife Limited (Registered number: SC333848)

Balance Sheet - continued

31 December 2025

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 Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

A Buchan - Director

A W F Buchan - Director

Clear-View Fife Limited (Registered number: SC333848)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Clear-View Fife 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.

| The directors have reviewed the company's operating costs for the next twelve months and the sources of funds available and are satisfied that the company has adequate resources to continue for the foreseeable future. The directors therefore continue to adopt the going concern basis of accounting in preparing the financial statements..

| Significant judgements and estimates

| The preparation of financial statements in compliance with FRS 102 may require the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Motor vehicles | - | 25% on reducing balance

| 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.

| 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.

Clear-View Fife Limited (Registered number: SC333848)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Cash at bank and in hand

| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

| When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 54 ).

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Motor |

| property |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 49,670 |  | 32,853 |  | 82,523 |  |

| Disposals | - |  | (32,853 | ) | (32,853 | ) |

| At 31 December 2025 | 49,670 |  | - |  | 49,670 |  |

| DEPRECIATION

| At 1 January 2025 | 49,670 |  | 14,373 |  | 64,043 |  |

| Eliminated on disposal | - |  | (14,373 | ) | (14,373 | ) |

| At 31 December 2025 | 49,670 |  | - |  | 49,670 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  |

| At 31 December 2024 | - |  | 18,480 |  | 18,480 |  |

Clear-View Fife Limited (Registered number: SC333848)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025 | 32,853 |  |

| Disposals | (32,853 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 14,373 |  |

| Eliminated on disposal | (14,373 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 18,480 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 350,000 |  |

| Additions | 1,176 |  |

| At 31 December 2025 | 351,176 |  |

| NET BOOK VALUE

| At 31 December 2025 | 351,176 |  |

| At 31 December 2024 | 350,000 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | - |  | 15,000 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 21,994 |  | 26,052 |  |

| Hire purchase contracts | - |  | 6,729 |  |

| Trade creditors | 2,162 |  | - |  |

| Taxation and social security | 9,226 |  | 82,687 |  |

| Other creditors | 11,000 |  | 1 |  |

44,382 |  | 115,469 |  |

Clear-View Fife Limited (Registered number: SC333848)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 110,542 |  | 133,247 |  |

| Hire purchase contracts | - |  | 9,532 |  |

110,542 |  | 142,779 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 51,951 |  | 67,510 |  |