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REGISTERED NUMBER: SC318391 (Scotland)

Unaudited Financial Statements for the Year Ended 30 March 2026

for

Carlingnose Associates Limited

Carlingnose Associates Limited (Registered number: SC318391)

Contents of the Financial Statements

for the Year Ended 30 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Carlingnose Associates Limited

Company Information

for the Year Ended 30 March 2026

| DIRECTORS: | F H Kerr B Com CA

| Mrs J Campbell CA

| REGISTERED OFFICE: | Greenhill House

| Minto

| Hawick

| TD9 8SG

| REGISTERED NUMBER: | SC318391 (Scotland)

Carlingnose Associates Limited (Registered number: SC318391)

Balance Sheet

30 March 2026

| 30.3.26 | 30.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 302,109 |  | 157,835 |  |

CURRENT ASSETS

Debtors | 5 | 870,025 |  | 1,015,025 |  |

Investments | 6 | 382 |  | 144 |  |

Cash at bank | 55,267 |  | 66,022 |  |

925,674 |  | 1,081,191 |  |

CREDITORS

Amounts falling due within one year | 7 | 205,872 |  | 194,168 |  |

NET CURRENT ASSETS | 719,802 |  | 887,023 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,021,911 |  | 1,044,858 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8 | 3,572 |  | - |  |

Retained earnings | 1,018,239 |  | 1,044,758 |  |

SHAREHOLDERS' FUNDS | 1,021,911 |  | 1,044,858 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 4 August 2026 and were signed on its behalf by:

F H Kerr B Com CA - Director

Carlingnose Associates Limited (Registered number: SC318391)

Notes to the Financial Statements

for the Year Ended 30 March 2026

1. | STATUTORY INFORMATION

| Carlingnose Associates Limited 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.

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.

| Turnover

| The company generated no turnover from trading during the year. It did however generate dividends and interest from its investments which is disclosed elsewhere.

| Investments

| Investments are stated at Market Value at the Balance Sheet date with any surplus on cost on the revaluation being reflected net of tax in the Fair Value Reserve. Any deficit on cost arising on revaluation is charged to Profit and Loss Account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 31 March 2025 | 157,835 |  |

| Additions | 142,145 |  |

| Disposals | (2,201 | ) |

| Revaluations | 4,330 |  |

| At 30 March 2026 | 302,109 |  |

| NET BOOK VALUE

| At 30 March 2026 | 302,109 |  |

| At 30 March 2025 | 157,835 |  |

| Cost or valuation at 30 March 2026 is represented by:

| Other

| investments

£ |

| Valuation in 2021 | 15 |  |

| Valuation in 2022 | (4,879 | ) |

| Valuation in 2023 | 3,930 |  |

| Valuation in 2024 | 7,260 |  |

| Valuation in 2026 | 4,330 |  |

| Cost | 291,453 |  |

302,109 |  |

Carlingnose Associates Limited (Registered number: SC318391)

Notes to the Financial Statements - continued

for the Year Ended 30 March 2026

5. | DEBTORS

| 30.3.26 |  | 30.3.25

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 145,000 |  | 145,000 |  |

| Other debtors | 25 |  | 25 |  |

145,025 |  | 145,025 |  |

| Amounts falling due after more than one year:

| Trade debtors | 725,000 |  | 870,000 |  |

| Aggregate amounts | 870,025 |  | 1,015,025 |  |

6. | CURRENT ASSET INVESTMENTS

| 30.3.26 |  | 30.3.25

£ | £ |

| Other | 382 |  | 144 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.3.26 |  | 30.3.25

£ | £ |

| Taxation and social security | 138 |  | 114 |  |

| Other creditors | 205,734 |  | 194,054 |  |

205,872 |  | 194,168 |  |

8. | RESERVES

| Revaluation

| reserve

£ |

| Movement | 3,572 |  |

| At 30 March 2026 | 3,572 |  |

9. | RELATED PARTY DISCLOSURES

| Included with "Other creditors" is an amount of £205,734 (2025 - £194,054) due to a Director. The loan carries no interest and there are no fixed repayment terms.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is F H Kerr B Com CA.