Kaybee Developments (Scot) Ltd.

Registered number

SC650060

Filleted Accounts

31 December 2025

Kaybee Developments (Scot) Ltd.
Registered number:		SC650060
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		864,746			530,000

Current assets
Debtors	4	15,740			380
Cash at bank and in hand		98,125			19,518
		113,865			19,898

Creditors: amounts falling due within one year	5	(83,835)			(33,224)

Net current assets/(liabilities)			30,030			(13,326)

Total assets less current liabilities			894,776			516,674

Creditors: amounts falling due after more than one year	6		(749,119)			(389,607)



Net assets			145,657			127,067

Capital and reserves
Called up share capital			500			500
Revaluation reserve	7		73,060			73,060
Profit and loss account			72,097			53,507

Shareholder's funds			145,657			127,067

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Bremner
Director
Approved by the board on 15 August 2026

Kaybee Developments (Scot) Ltd.
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Aquisiation costs		Total
£			£		£
	Cost
	At 1 January 2025	530,000		-		530,000
	Additions	300,000		34,746		334,746
	At 31 December 2025	830,000		34,746		864,746

	Depreciation
	At 31 December 2025	-		-		-

	Net book value
	At 31 December 2025	830,000		34,746		864,746
	At 31 December 2024	530,000		-		530,000


4	Debtors			2025		2024
£					£

	Trade debtors			380		380
	Other debtors			15,360		-
				15,740		380


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			41,386		-
	Trade creditors			4,675		1,337
	Taxation and social security costs			36,491		30,603
	Other creditors			1,283		1,284
				83,835		33,224


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			591,058		208,694
	Directors current account			158,061		180,913
				749,119		389,607


7	Revaluation reserve			2025		2024
£					£

	At 1 January 2025			73,060		-
	Gain on revaluation of land and buildings			-		54,795
	Deferred taxation arising on the revaluation of land and buildings			-		18,265

	At 31 December 2025			73,060		73,060


8	Controlling party

	The company was under the control of the director throughout the current and previous years.


9	Other information

	Kaybee Developments (Scot) Ltd. is a private company limited by shares and incorporated in Scotland. Its registered office is:
	22 North Leith Sands
	Edinburgh
	EH6 4ER