01/01/2025 31/12/2025 31/12/2025 false Taxpad 26.914.855.55 SC3361602024-12-31 SC3361602025-12-31 SC336160business:SmallEntities2025-01-012025-12-31 SC336160business:FullAccounts2025-01-012025-12-31 SC3361602025-01-012025-12-31 SC336160business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC336160countries:Scotland2025-01-012025-12-31 SC336160business:Director12025-01-012025-12-31 SC336160business:Director22025-01-012025-12-31 SC336160business:RegisteredOffice2025-01-012025-12-31 SC336160core:WithinOneYear2025-12-31 SC336160core:WithinOneYear2024-12-31 SC336160core:ShareCapital2025-12-31 SC336160core:ShareCapital2024-12-31 SC336160core:RevaluationReserve2025-12-31 SC336160core:RevaluationReserve2024-12-31 SC336160core:RetainedEarningsAccumulatedLosses2025-12-31 SC336160core:RetainedEarningsAccumulatedLosses2024-12-31 SC336160business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC3361602024-01-012024-12-31 SC336160core:PlantMachinery2024-12-31 SC336160core:MotorVehicles2024-12-31 SC336160core:ComputerEquipment2024-12-31 SC336160core:PlantMachinery2025-01-012025-12-31 SC336160core:MotorVehicles2025-01-012025-12-31 SC336160core:ComputerEquipment2025-01-012025-12-31 SC336160core:PlantMachinery2025-12-31 SC336160core:MotorVehicles2025-12-31 SC336160core:ComputerEquipment2025-12-31 iso4217:GBP xbrli:pure
Company registration number: SC336160 (Scotland)
 
Vaird Limited Unaudited financial statements For the year ended 31 December 2025
Vaird LimitedCompany No. SC336160
Unaudited financial statements for the year ended 31 December 2025
 
CONTENTS
 
Company information3
Directors' report4
Accountants' report5
Balance sheet6
Notes7-8
Vaird LimitedCompany No. SC336160
Company information for the year ended 31 December 2025
 
DirectorsArlene Wishart Alexander Wishart
 
Company numberSC336160 (Scotland)
 
Registered officeGleniffer 24 Main Street Perth PH2 7HB
 
AccountantFraser + Accountants
3 Barossa Place Perth PH1 5HG
Vaird LimitedCompany No. SC336160
Directors' Report for the year ended 31 December 2025
 
The directors present their report and the financial statements for the year ended 31 December 2025.
 
Principal Activity
 
The principal activity of the company during the year was letting and operating of own or leased real estate.
 
Directors
 
Arlene Wishart Alexander Wishart
 
Statement of directors' responsibilities
 
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
 
Signed on behalf of the board of directors
 
_________________________________________________________
 
Arlene Wishart
Director
 
Approved by the board on 10 September 2026
Vaird LimitedCompany No. SC336160
Accountants' report for the year ended 31 December 2025
 
Accountants' report to the board of directors of Vaird Limited on the preparation of the unaudited financial statements for the year ended 31 December 2025
 
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Vaird Limited for the year ended 31 December 2025 as set out on pages 6-8 from the company's accounting records and from information and explanations you have given us. This report is made solely to the board of directors of Vaird Limited as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Vaird Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Vaird Limited and its board of directors as a body for our work or for this report. It is your duty to ensure that Vaird Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profits and losses of Vaird Limited. You consider that Vaird Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Vaird Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Fraser + Accountants 3 Barossa Place Perth PH1 5HG
10 September 2026
Vaird LimitedCompany No. SC336160
Balance sheet as at 31 December 2025
20252024
Note££
Fixed assets
Tangible assets320,04319,751
Investment property41,198,7681,087,352
1,218,8111,107,103
Current assets
Debtors58,9678,108
Cash at bank and in hand22,73430,045
31,70138,153
Creditors: amounts falling due within one year6(359,515)(297,184)
Net current liabilities(327,814)(259,031)
Total assets less current liabilities890,997848,072
Deferred tax(14,752)(14,022)
Net assets876,245834,050
Capital and reserves
Called up share capital102102
Revaluation reserve64,03064,030
Profit and loss account812,113769,918
Shareholders' funds876,245834,050
 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
 
These accounts were approved by the board of directors on 10 September 2026 and were signed on its behalf by: __________________________________________________ Arlene Wishart
Vaird LimitedCompany No. SC336160
Notes to the accounts
 
1 Statutory information
 
The company is a private company, limited by shares and is registered in Scotland. The address of the registered office is Gleniffer, 24 Main Street, Perth, PH2 7HB.
 
2 Average number of employees
 
The average number of employees during the year was: 1 (2024: 1).
 
3 Tangible Assets
 
Plant and machineryMotor vehiclesComputer equipmentTotal
££££
Cost
As at 1 January 202528,14526,4478,51263,104
Additions5,399-1,6117,010
Disposals--(874)(874)
As at 31 December 202533,54426,4479,24969,240
Depreciation
As at 1 January 202512,18223,7837,38843,353
Charged in year5,2126668406,718
Disposals--(874)(874)
As at 31 December 202517,39424,4497,35449,197
Net book value
As at 31 December 202516,1501,9981,89520,043
As at 1 January 202515,9632,6641,12419,751
 
4 Investment Property
2025
£
Fair value at 1 January 20251,087,352
Additions111,416
Disposals-
Net gain from fair value adjustments-
Transfers to tangible fixed assets-
Other changes-
At 31 December 20251,198,768
 
5 Debtors
20252024
££
Trade debtors6,7265,985
Accrued income and prepayments2,2412,123
8,9678,108
Vaird LimitedCompany No. SC336160
Notes to the accounts
 
6 Creditors: amounts falling due within one year
20252024
££
Trade creditors-155
VAT payable4,2417,259
Corporation Tax payable10,92713,380
Loans from directors324,717261,459
Other creditors18,63013,930
Accruals and deferred income1,0001,001
359,515297,184