REGISTERED NUMBER: SC318391 (Scotland)

Unaudited Financial Statements for the Year Ended 30 March 2026

for

Carlingnose Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

F H Kerr B Com CA

Mrs J Campbell CA

REGISTERED OFFICE:

Greenhill House

Minto

Hawick

TD9 8SG

REGISTERED NUMBER:

SC318391 (Scotland)

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

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

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.