J. Lizars (Investments) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC119664 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

J. Lizars (Investments) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Thomas M Ballantine

Clare E Ballantine

Tamara C Burton

Stuart L Aiton

Neil Iain Drapper

SECRETARY:

Miller Beckett & Jackson Limited

REGISTERED OFFICE:

190 St Vincent Street

Glasgow

G2 5SP

REGISTERED NUMBER:

SC119664 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Investments

4

11,208,789

10,327,369

CURRENT ASSETS

Cash at bank

1,475,096

456,648

CREDITORS

Amounts falling due within one year

5

(14,636

)

(13,459

)

NET CURRENT ASSETS

1,460,460

443,189

TOTAL ASSETS LESS CURRENT
LIABILITIES

12,669,249

10,770,558

PROVISIONS FOR LIABILITIES

(820,593

)

(380,563

)

NET ASSETS

11,848,656

10,389,995

CAPITAL AND RESERVES

Called up share capital

6

2,000

Share premium

687,579

Fair value reserve

2,775,828

1,456,794

Retained earnings

8,383,249

8,243,622

SHAREHOLDERS' FUNDS

11,848,656

10,389,995

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Stuart L Aiton - Director

1.	STATUTORY INFORMATION

J. Lizars (Investments) 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 as modified by the revaluation of certain assets.

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 the corporation tax that would be payable had the investments been realised for market value on the day.

Investments

Investments are shown at market value on the day.

Exceptional items

These relate to non-recurring distributions received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

10,327,369

Additions

1,160,666

Disposals

(2,038,311

)

Revaluations

1,759,065

At 31 March 2026

11,208,789

NET BOOK VALUE

At 31 March 2026

11,208,789

At 31 March 2025

10,327,369

Fair value is the market value of the investments as reported by the stockbroker in the normal course of business on the day.

The historic cost of the investments was £7,612,365 (2025: £8,490,012).

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

7,492

(470

)

Social security and other taxes

1,064

1,015

Accrued expenses

6,080

12,914

14,636

13,459

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

40,000

Ordinary

£0.05

2,000

7.	RELATED PARTY DISCLOSURES

During the period, dividends of £101,231 were paid to the company directors (2025: £106,485).