REGISTERED NUMBER: SC740889 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Cockmuircroft Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W B Lees

Mrs M Gardiner

REGISTERED OFFICE:

Mew Flat Wester Pencaitland Farm

Pencaitland

Tranent

EH34 5DE

REGISTERED NUMBER:

SC740889 (Scotland)

ACCOUNTANTS:

BW Accountancy Services Limited

25a Market Place

Inverurie

AB51 3PU

FIXED ASSETS

Tangible assets

4

7,040

9,387

Investment property

5

350,000

317,160

357,040

326,547

CURRENT ASSETS

Debtors

6

432

-

Cash at bank

14,004

3,259

14,436

3,259

CREDITORS

Amounts falling due within one year

7

363,737

360,417

NET CURRENT LIABILITIES

(349,301

)

(357,158

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,739

(30,611

)

PROVISIONS FOR LIABILITIES

6,240

-

NET ASSETS/(LIABILITIES)

1,499

(30,611

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

8

26,600

-

Retained earnings

(26,101

)

(31,611

)

1,499

(30,611

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 28 August 2026 and were signed on its behalf by:

Mr W B Lees - Director

Mrs M Gardiner - Director

1.	STATUTORY INFORMATION

Cockmuircroft 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.

At 31 August 2025 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes the company will continue in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the director.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

1,790

12,396

640

14,826

DEPRECIATION

At 1 September 2024

448

4,711

280

5,439

Charge for year

336

1,921

90

2,347

At 31 August 2025

784

6,632

370

7,786

NET BOOK VALUE

At 31 August 2025

1,006

5,764

270

7,040

At 31 August 2024

1,342

7,685

360

9,387

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

317,160

Revaluations

32,840

At 31 August 2025

350,000

NET BOOK VALUE

At 31 August 2025

350,000

At 31 August 2024

317,160

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

32,840

Cost

317,160

350,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

432

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

363,737

360,417

8.

RESERVES

Revaluation

reserve

£

Transfer

26,600

At 31 August 2025

26,600

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the share capital.