IRIS Accounts Production v26.1.10.61 SC853745 Board of Directors 27.6.25 31.12.25 31.12.25 No description of principal activity 0 false true false false true true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC853745 2025-06-26 SC853745 2025-12-31 SC853745 2025-06-27 2025-12-31 SC853745 2025-06-26 SC853745 ns15:Scotland 2025-06-27 2025-12-31 SC853745 ns14:PoundSterling 2025-06-27 2025-12-31 SC853745 ns10:Director1 2025-06-27 2025-12-31 SC853745 ns10:PrivateLimitedCompanyLtd 2025-06-27 2025-12-31 SC853745 ns10:SmallEntities 2025-06-27 2025-12-31 SC853745 ns10:AuditExempt-NoAccountantsReport 2025-06-27 2025-12-31 SC853745 ns10:SmallCompaniesRegimeForDirectorsReport 2025-06-27 2025-12-31 SC853745 ns10:SmallCompaniesRegimeForAccounts 2025-06-27 2025-12-31 SC853745 ns10:FullAccounts 2025-06-27 2025-12-31 SC853745 ns10:Director2 2025-06-27 2025-12-31 SC853745 ns10:RegisteredOffice 2025-06-27 2025-12-31 SC853745 ns5:ShareCapital 2025-12-31

REGISTERED NUMBER: SC853745 (Scotland)

Financial Statements For The Period 27 June 2025 to 31 December 2025

for

KRE Rowancraig Ltd

| KRE Rowancraig Ltd (Registered number: SC853745) |

Contents of the Financial Statements

For The Period 27 June 2025 to 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| KRE Rowancraig Ltd |

Company Information

For The Period 27 June 2025 to 31 December 2025

| DIRECTORS: | N F L Christoph

| A Mathewson

| REGISTERED OFFICE: | C/o Robb Ferguson

| 70 West Regent Street

| Glasgow

| G2 2QZ

| REGISTERED NUMBER: | SC853745 (Scotland)

| KRE Rowancraig Ltd (Registered number: SC853745) |

Statement of Financial Position

31 December 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 100 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

100 |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

N F L Christoph - Director

| KRE Rowancraig Ltd (Registered number: SC853745) |

Notes to the Financial Statements

For The Period 27 June 2025 to 31 December 2025

1. | STATUTORY INFORMATION

| KRE Rowancraig 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 company was dormant throughout the period ended 31 December 2025.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

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

£ |

| Intercompany debtors | 100 |  |