Company registration number: SC614788
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Longhaugh Developments Limited
Pages for filing with the Registrar
Company registration number: SC614788
Longhaugh Developments Limited
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Current assets
Debtors 4 737 115,283
Cash at bank and in hand 254 4,268
991 119,551
Creditors: amounts falling due within one year
5 (259,835) (366,139)
Net current liabilities (258,844) (246,588)
NET LIABILITIES (258,844) (246,588)
Capital and reserves
Called up share capital 100 100
Profit and loss account (258,944) (246,688)
TOTAL EQUITY (258,844) (246,588)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Clark, Director
31 August 2026
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Longhaugh Developments Limited
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Longhaugh Developments Limited is a private company registered in Scotland. Its registered number is SC614788. The company is limited by shares. Its registered office is 5 West Victoria Dock Road, Dundee, Tayside, DD1 3JT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Debtors
2025 2024
£ £
Trade debtors - 115,283
Taxation 737 -
737 115,283
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Longhaugh Developments Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
5 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 26,876 33,856
Other creditors 232,959 332,283
259,835 366,139
6 Related party transactions
The company is a wholly owned subsidiary of Castle Developments Holdings Limited. Included within Creditors: Amounts falling due within one year is a balance due to Castle Developments Holdings Limited of £141,537 (2024 - £141,537). Also included within debtors is a balance due from Fairmuir Developments Limited of £79,826 (2024 - £79,826 creditor). Fairmuir Developments Limited is wholly owned subsidiary of Castle Developments Holdings Limited. The Creditors: Amounts falling due within one year figure also includes a balance of £146,048 (2024 - £144,821) due to Greystone Estates Limited, a company that has directors in common with Longhaugh Developments Limited. Additionally, included with creditors is £10,000 (2024 - £10,000) due from Dean Park Investments Limited and £10,000 (2024 - £10,000) due from Marueden Ltd, companies which have directors in common with Longhaugh Limited. Additionally, included within debtors is a balance due to Castle Developments (Dundee) Limited, a company who has directors in common, of £30,175 (2024 - £26,310) and a balance due to Scorpio Estates Limited of £9,000 (2024 - £9,000). The balances are unsecured, interest free and have no fixed terms of repayment.
















7 Controlling party
The ultimate controlling party is Castle Developments Holdings Limited, a company registered in Scotland.
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