Verlog Investments Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC680832

Verlog Investments

Filleted Unaudited Financial Statements

30 November 2025

Verlog Investments

Financial Statements

Year ended 30 November 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Verlog Investments

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		175,048	167,020

Current assets

Debtors	5	1,111	1,111
Cash at bank and in hand		2,079	3,698
		-------	-------
		3,190	4,809

Creditors: amounts falling due within one year	6	146,882		146,775
		---------		---------
Net current liabilities			143,692	141,966
			---------	---------
Total assets less current liabilities			31,356	25,054
			--------	--------
Net assets			31,356	25,054
			--------	--------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	16,163	11,017
Profit and loss account	15,093	13,937
	--------	--------
Shareholders funds	31,356	25,054
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 November 2025 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

Mr D McDowall

Director

Company registration number: SC680832

Verlog Investments

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Exchange House, 16 Royal Exchange Square, Glasgow, Lanarkshire, G1 3AG, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

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.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 December 2024	29,000	138,020	167,020
Additions	–	12,843	12,843
Disposals	–	( 9,499)	( 9,499)
Revaluations	–	4,684	4,684
	--------	---------	---------
At 30 November 2025	29,000	146,048	175,048
	--------	---------	---------
Impairment
At 1 December 2024 and 30 November 2025	–	–	–
	--------	---------	---------

Carrying amount
At 30 November 2025	29,000	146,048	175,048
	--------	---------	---------
At 30 November 2024	29,000	138,020	167,020
	--------	---------	---------

Details of the company's subsidiary at 30 November 2025 are as follows:

Name of undertaking- Verlog Consulting Limited

Registered Office- 216 West George Street, Glasgow, Scotland G2 2PQ.

Class of shares held- Ord

% held Direct- 100.00%

5. Debtors

	2025	2024
	£	£
Other debtors	1,111	1,111
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	6,044	6,044
Other creditors	140,838	140,731
	---------	---------
	146,882	146,775
	---------	---------

7. Directors' advances, credits and guarantees

As at the 30 November 2025 the company owed the directors £139,339 (2024: £139,339). The loan is interest free, unsecured and has no fixed date of repayment.

8. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. Controlling party

The company is under the control of the directors.