Company registration number SC383246 (Scotland)
CALEDONIA PROPERTY NEWCO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CALEDONIA PROPERTY NEWCO LIMITED
Contents
Page
Accountants' report
1
Statement of financial position
2
Notes to the financial statements
3 - 5
CALEDONIA PROPERTY NEWCO LIMITED
Report To The Directors On The Preparation Of The Unaudited Statutory Accounts Of Caledonia Property Newco Limited
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caledonia Property Newco Limited for the year ended 31 March 2026 set out on pages 2 to 5 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the b oard of d irectors of Caledonia Property Newco Limited, as a body, in accordance with the terms of our engagement letter dated 28 May 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Caledonia Property Newco Limited and state those matters that we have agreed to state to the b oard of d irectors of Caledonia Property Newco Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caledonia Property Newco Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Caledonia Property Newco Limited 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 profit of Caledonia Property Newco Limited. You consider that Caledonia Property Newco Limited 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 Caledonia Property Newco Limited. 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 f inancial statements.

Condie & Co Limited trading as Dains
Chartered Accountants
10 Abbey Park Place
Dunfermline
Fife
KY12 7NZ
19 August 2026
CALEDONIA PROPERTY NEWCO LIMITED
Statement Of Financial Position
As At 31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
1,000
1,000
Current assets
Debtors
5
200
2,000
Creditors: amounts falling due within one year
6
(150)
(150)
Net current assets
50
1,850
Net assets
1,050
2,850
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss reserves
50
1,850
Total equity
1,050
2,850

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 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 August 2026 and are signed on its behalf by:
Mrs M MacKay
Director
Company registration number SC383246 (Scotland)
CALEDONIA PROPERTY NEWCO LIMITED
Notes To The Financial Statements
For The Year Ended 31 March 2026
- 3 -
1
Accounting policies
Company information

Caledonia Property Newco Limited is a private company limited by shares incorporated in Scotland. The registered office is 3 Lithe Lochan, Longmorn, Elgin, Morayshire, IV30 8SA.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CALEDONIA PROPERTY NEWCO LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, 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 creditors 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

2026
2025
Number
Number
Total
0
0
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
1,000
1,000
4
Subsidiaries

Details of the company's subsidiaries at 31 March 2026 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Longmorn Property Developments Ltd
3 Lithe Lochan, Longmorn, Elgin
Ordinary Shares
100.00
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
200
2,000
CALEDONIA PROPERTY NEWCO LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
- 5 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Accruals and deferred income
150
150
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
8
Related party transactions

The company has taken advantage of Section 1AC35 of FRS 102 whereby only material transactions which are not under the normal market conditions need to be disclosed.

9
Directors' transactions

The balance due from the directors, which is included in other debtors, is interest free and repayable on demand.

Loans
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Mr & Mrs Mackay
-
(2,000)
1,800
(200)
(2,000)
1,800
(200)
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