Company No: 16106168 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	K H Blair
	J C Newman

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

16106168 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	103 Colmore Row
	Birmingham
	B3 3AG

	Note	2026
		£
Fixed assets
Tangible assets	3	12,296
Investment property	4	941,466
		953,762
Current assets
Cash at bank and in hand		23,836
		23,836
Creditors: amounts falling due within one year	5	( 787,305)
Net current liabilities		(763,469)
Total assets less current liabilities		190,293
Net assets		190,293
Capital and reserves
Called-up share capital	6	100
Capital contribution reserve		230,000
Profit and loss account		( 39,807 )
Total shareholders' funds		190,293

For the financial period ending 26 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Old Dunvegan Manse Limited (registered number: 16106168) were approved and authorised for issue by the Board of Directors on 26 August 2026. They were signed on its behalf by:

J C Newman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Old Dunvegan Manse Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Old Dunvegan Manse Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared in accordance with FRS 102 and applicable UK company law. The directors resolved after the year end, but before these financial statements were approved, to place the company into voluntary liquidation. Consequently, the financial statements have not been prepared on the going concern basis.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The investment property was undergoing refurbishment and development works at the year end and had not yet been brought into use for its intended purpose. Costs directly attributable to the development and enhancement of the property have been capitalised within investment property.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 27 May 2025	0		0
Additions	12,296		12,296
At 26 May 2026	12,296		12,296
Accumulated depreciation
At 27 May 2025	0		0
At 26 May 2026	0		0
Net book value
At 26 May 2026	12,296		12,296

4. Investment property

	Investment property
	£
Valuation
As at 27 May 2025	0
Additions	941,466
As at 26 May 2026	941,466

5. Creditors: amounts falling due within one year

	2026
	£
Other creditors	787,305

Included within other creditors is an amount of £778,170 due to a director. The balance is unsecured, interest-free and repayable on demand.

6. Called-up share capital and reserves

	2026
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100
Presented as follows:
Called-up share capital presented as equity	100

The Company's other reserves are as follows:

Capital Contribution Reserve

The capital contribution reserve represents non-repayable contributions received from a director. The contributions do not confer any ownership interest, voting rights or entitlement to repayment and have therefore been recognised within equity as a capital contribution reserve.