Registration number: SC581323

Craigowl Investments Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

Craigowl Investments Ltd

(Registration number: SC581323)
Statement of Financial Position as at 29 November 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	568,592	558,355
Investments	5	47	47
		568,639	558,402
Current assets
Debtors	6	31,545	31,545
Cash at bank and in hand		53,947	32,859
		85,492	64,404
Creditors: Amounts falling due within one year	7	(265,145)	(257,530)
Net current liabilities		(179,653)	(193,126)
Net assets		388,986	365,276
Capital and reserves
Called up share capital		100	100
Retained earnings		388,886	365,176
Shareholders' funds		388,986	365,276

For the financial year ending 29 November 2025 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 accounts for the year in question in accordance with section 476; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 27 August 2026
 

......................................... Mr Michael Callachan Director

Craigowl Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
4a Albert Street
Dundee
DD5 4JS

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Craigowl Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 0 (2024 - 0).

4	Investment properties

	2025 £
At 30 November	558,355
Additions	10,237
At 29 November	568,592

There has been no valuation of investment property by an independent valuer.

5	Investments

	2025 £	2024 £
Investments in associates	47	47