C.M.W.INVESTMENTS LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC526485

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,852,110		5,682,467

			5,852,110		5,682,467
CURRENT ASSETS
Debtors	5	17,872		10,664
Cash at bank and in hand		178,443		487,773

		196,315		498,437
Creditors: Amounts Falling Due Within One Year	6	(524,639 )		(958,105 )

NET CURRENT ASSETS (LIABILITIES)			(328,324 )		(459,668 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,523,786		5,222,799

Creditors: Amounts Falling Due After More Than One Year	7		(3,657,905 )		(3,383,405 )

NET ASSETS			1,865,881		1,839,394

CAPITAL AND RESERVES
Called up share capital	8		862		862
Share premium account			1,359,363		1,359,363
Revaluation reserve	9		376,303		386,430
Profit and Loss Account			129,353		92,739

SHAREHOLDERS' FUNDS			1,865,881		1,839,394

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C.M.W.INVESTMENTS LTD

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Michael Wishart Director	Donna Wishart Director
2 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

C.M.W.INVESTMENTS LTD is a private company, limited by shares, incorporated in Scotland, registered number SC526485 . The registered office is 23 Priestfield Road, Edinburgh, EH16 5HU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Integral features	10% straight line
Fixtures & Fittings	25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Integral features	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 March 2025	5,659,606	16,367	35,011	5,710,984
Additions	180,521	-	4,477	184,998
Revaluation	(10,127 )	-	-	(10,127 )

As at 28 February 2026	5,830,000	16,367	39,488	5,885,855

Depreciation
As at 1 March 2025	-	1,253	27,264	28,517
Provided during the period	-	1,637	3,591	5,228

As at 28 February 2026	-	2,890	30,855	33,745

...CONTINUED

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C.M.W.INVESTMENTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026	5,830,000	13,477	8,633	5,852,110

As at 1 March 2025	5,659,606	15,114	7,747	5,682,467

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	17,872	10,664

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,511	300
Other creditors	509,376	943,298
Taxation and social security	13,752	14,507

	524,639	958,105

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	3,657,905	3,383,405

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	862	862

9. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 March 2025	1,359,363	386,430	92,739
Profit for year	-	-	36,614

Deficit on revaluation	-	(10,127)	-

Other comprehensive income for the year	-	(10,127 )	-

Total comprehensive income for the year	-	(10,127)	36,614

As at 28 February 2026	1,359,363	376,303	129,353

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