CAPITAL LAND AND PROPERTY LTD


Director	KENNEDY, Graham Thomas


Registered Address	12 Balmuildy Road
	Bishopbriggs
	Glasgow
	G64 3BS


Registered Number	SC580790 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3,4	79,962		79,962
		79,962		79,962
Creditors amounts falling due within one year	5	(50,181)		(49,181)
Net current assets (liabilities)			29,781		30,781
Total assets less current liabilities			29,781		30,781
Net assets			29,781		30,781
Capital and reserves
Called up share capital			202		202
Profit and loss account			29,579		30,579
Shareholders' funds			29,781		30,781

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 26 August 2026, and are signed on its behalf by:

KENNEDY, Graham Thomas
Director
Registered Company No. SC580790

CAPITAL LAND AND PROPERTY LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	79,912	79,912
Total	79,912	79,912

4.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	50	50
Total	50	50

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	4,258
Other creditors	50,181	44,923
Total	50,181	49,181

6.	Directors advances, credits and guarantees
	At the year-end, there was a balance due to the Directors from Capital Land and Property Ltd of £2,039 (2024: £2,039). This loan is interest-free and is repayable on demand.

7.	Related party transactions
	At the year-end, there was amounts due to Briggs Building Ltd a company of which Mr. Graham Kennedy is a Director of is £41,502 (2024: £37,244).

8.	Controlling party
	The ultimate controlling party is Mr. Graham Kennedy, a Director and shareholder of the company.