| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 December 2025 |
| for |
| Crandale Consultants Limited |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 December 2025 |
| for |
| Crandale Consultants Limited |
| Crandale Consultants Limited (Registered number: SC341267) |
| Contents of the Financial Statements |
| for the Year Ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Crandale Consultants Limited |
| Company Information |
| for the Year Ended 31 December 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 18 North Silver Street |
| Aberdeen |
| AB10 1JU |
| Crandale Consultants Limited (Registered number: SC341267) |
| Balance Sheet |
| 31 December 2025 |
| 31.12.25 | 31.12.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Fair value reserve | 10 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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 were approved by the Board of Directors and authorised for issue on |
| Crandale Consultants Limited (Registered number: SC341267) |
| Notes to the Financial Statements |
| for the Year Ended 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| Crandale Consultants Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| Crandale Consultants Limited is a private company, limited by shares registered in Scotland. The company's registration number is SC341267 and its trading address is 10 North Silver Street Aberdeen AB10 1RL. |
| The presentation currency of the financial statements is the Pound Stirling (£). |
| The figures are rounded to the nearest £. |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. |
| Related party exemption |
| 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. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Freehold Property | - 2% on cost |
| Property Improvements | - 25% on cost |
| Plant and Equipment | - | 25% on cost |
| Fixtures, fittings and office equipment | - | 25% on reducing balance |
| Motor vehicles | - | 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. |
| Crandale Consultants Limited (Registered number: SC341267) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Going concern |
| The financial statements are prepared on a going concern basis which assumes that the company will continue to trade. This assumption is based upon assurances provided by the directors / shareholders that if required they will provide financial assistance to enable the company to meet its financial commitments. |
| If the company were unable to continue to trade, adjustments would have to be made to reduce the asset values to their recoverable amounts and to provide for any further liabilities that might arise. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Crandale Consultants Limited (Registered number: SC341267) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures, |
| fittings |
| Freehold | Plant and | & office |
| property | machinery | equipment |
| £ | £ | £ |
| COST |
| At 1 January 2025 |
| Additions |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| Motor | Office |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 January 2025 |
| Additions |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| Included within motor vehicles, are cherished number plates (£6,950), which have not been depreciated as they are not expected to decrease in value. |
| Crandale Consultants Limited (Registered number: SC341267) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 January 2025 |
| Revaluations | 95,000 |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| Fair value at 31 December 2025 is represented by: |
| £ |
| Valuation in 2018 | 45,610 |
| Valuation in 2023 | 5,000 |
| Valuation in 2025 | 95,000 |
| Cost | 154,390 |
| 300,000 |
| If investment properties had not been revalued they would have been included at the following historical cost: |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Cost | 300,000 | 205,000 |
| Investment properties were valued on an open market basis on 31 December 2025 by Mark Cavangh . |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Crandale Consultants Limited (Registered number: SC341267) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |
| value: | £ | £ |
| Ordinary Shares | £1 | 2 | 2 |
| 10. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 1 January 2025 |
| Transfer to/(from) Profit and |
| Loss | 76,950 |
| At 31 December 2025 |