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Company registration number: SC559781
Ballencrieff Investments Ltd
Unaudited filleted financial statements
31 March 2026
Ballencrieff Investments Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Ballencrieff Investments Ltd
Directors and other information

| Director | Mr Michael Alexander
| Company number | SC559781
| Registered office | 96a High Street
|  | Linlithgow
|  | West Lothian
|  | EH49 7AQ
| Business address | 96a High Street
|  | Linlithgow
|  | West Lothian
|  | EH49 7AQ
| Accountants | Barrie Scott & Co.
|  | 30 Mid Street
|  | Bathgate
|  | West Lothian
|  | EH48 1PT

Ballencrieff Investments Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Ballencrieff Investments Ltd
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ballencrieff Investments Ltd for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.
This report is made solely to the director of Ballencrieff Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Ballencrieff Investments Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at https:// www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ballencrieff Investments Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Ballencrieff Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ballencrieff Investments Ltd. You consider that Ballencrieff Investments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Ballencrieff Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
30 Mid Street
Bathgate
West Lothian
EH48 1PT
Ballencrieff Investments Ltd
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 679 |  |  |  | 2,094 |  |
Investments |  | 6 | 98,654 |  |  |  | 98,654 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 99,333 |  |  |  | 100,748
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | - |  |  |  | 600 |  |
Cash at bank and in hand |  |  | 1,370 |  |  |  | 1,021 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,370 |  |  |  | 1,621 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 26,101) |  |  |  | ( 26,002) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 24,731) |  |  |  | ( 24,381)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 74,602 |  |  |  | 76,367
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 76,000) |  |  |  | ( 76,000)
|  |  |  |  | _______ |  |  |  | _______
Net (liabilities)/assets |  |  |  |  | ( 1,398) |  |  |  | 367
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  |  | ( 1,408) |  |  |  | 357
|  |  |  |  | _______ |  |  |  | _______
Shareholders (deficit)/funds |  |  |  |  | ( 1,398) |  |  |  | 367
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have 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 their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:
Mr Michael Alexander
Director
Company registration number: SC559781
Ballencrieff Investments Ltd
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 96a High Street, Linlithgow, West Lothian, EH49 7AQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total value of rents charged during the year with revenue being recognised as rent falls due. Also included in turnover is income generated from the retail of goods online, the provision and retail of aerial photography services and the provision of business development consultancy services. Revenue is recognised at the point of sale of goods sold and when an invoice is raised for services provided.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | 5,211 | 5,211 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | 3,117 | 3,117 |  |  |  |  |
| Charge for the year | 1,415 | 1,415 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2026 | 4,532 | 4,532 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 679 | 679 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 2,094 | 2,094 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Investments

|  | Other investments other than loans | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | 98,654 | 98,654 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2026 | 98,654 | 98,654 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2025 | 98,654 | 98,654 |  |  |  |
|  | _______ | _______ |  |  |  |

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Other creditors |  | 26,101 | 26,002
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Other creditors |  | 76,000 | 76,000
|  |  | _______ | _______

9. Controlling party
The company is controlled by sole director and shareholder Michael Alexander who owns 100% of the share capital.
10. Going concern
These financial statements have been prepared on the going concern basis the validity of which is dependent on the continuing financial support of the director.
11. Security over the company's assets
The mortgage provider holds a standard security over the property they have provided a loan for.