Company registration number SC529192 (Scotland)
CAIRNS PROPERTY INVESTMENTS LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CAIRNS PROPERTY INVESTMENTS LTD.
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
CAIRNS PROPERTY INVESTMENTS LTD.
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
1,427,850
1,428,149
Current assets
Trade and other receivables
4
450
450
Cash and cash equivalents
30,673
21,179
31,123
21,629
Current liabilities
5
(19,389)
(17,255)
Net current assets
11,734
4,374
Total assets less current liabilities
1,439,584
1,432,523
Non-current liabilities
6
(1,418,120)
(1,417,862)
Net assets
21,464
14,661
Equity
Called up share capital
7
100
100
Retained earnings
21,364
14,561
Total equity
21,464
14,661

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 August 2026
Mr D W Cairns
Director
Company registration number SC529192 (Scotland)
CAIRNS PROPERTY INVESTMENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Cairns Property Investments Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2, Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
None
Fixtures and fittings
25% Reducing balance
Computers
33% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments
Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CAIRNS PROPERTY INVESTMENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Property, plant and equipment
Freehold land and buildings
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2025 and 31 March 2026
1,426,973
7,952
1,749
1,436,674
Depreciation and impairment
At 1 April 2025
-
0
6,847
1,678
8,525
Depreciation charged in the year
-
0
276
23
299
At 31 March 2026
-
0
7,123
1,701
8,824
Carrying amount
At 31 March 2026
1,426,973
829
48
1,427,850
At 31 March 2025
1,426,973
1,105
71
1,428,149
CAIRNS PROPERTY INVESTMENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Trade and other receivables
2026
2025
Amounts falling due within one year:
£
£
Other receivables
450
450
5
Current liabilities
2026
2025
£
£
Corporation tax
1,709
17
Other payables
17,680
17,238
19,389
17,255
6
Non-current liabilities
2026
2025
£
£
Bank loans and overdrafts
935,198
934,940
Other payables
482,922
482,922
1,418,120
1,417,862

The company's borrowings are secured against its properties.

7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
90 A Ordinary shares of £1 each
90
90
90
90
10 B Ordinary shares of £1 each
10
10
10
10
100
100
100
100
2026-03-31 2025-04-01 false false false 14 August 2026 CCH Software CCH Accounts Production 2026.200 The principal activity of the company continued to be that of property investment.
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