19 May 2025 false No description of principal activity Taxfiler 2024.6 SC848943business:PrivateLimitedCompanyLtd2025-05-192026-05-31 SC8489432025-05-18 SC8489432025-05-192026-05-31 SC848943business:AuditExemptWithAccountantsReport2025-05-192026-05-31 SC848943business:FilletedAccounts2025-05-192026-05-31 SC8489432026-05-31 SC848943business:Director12025-05-192026-05-31 SC848943business:Director22025-05-192026-05-31 SC848943business:RegisteredOffice2025-05-192026-05-31 SC848943core:WithinOneYear2026-05-31 SC848943core:AfterOneYear2026-05-31 SC848943core:ShareCapitalcore:PreviouslyStatedAmount2026-05-31 SC848943core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-05-31 SC848943core:PreviouslyStatedAmount2026-05-31 SC848943business:SmallEntities2025-05-192026-05-31 SC848943countries:Scotland2025-05-192026-05-31 SC848943core:LandBuildings2025-05-192026-05-31 SC848943core:LandBuildings2025-05-18 SC848943core:LandBuildings2026-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC848943 (Scotland)
C And M Rose Properties Limited Unaudited accounts for the period from 19 May 2025 to 31 May 2026
C And M Rose Properties Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
C And M Rose Properties Limited Company Information for the period from 19 May 2025 to 31 May 2026
Directors
Michele Rose Ellen Brannan Craig Brannan
Company Number
SC848943 (Scotland)
Registered Office
4 Balvenie Drive Cambuslang Glasgow Lanarkshire G72 8HF Scotland
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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C And M Rose Properties Limited Statement of financial position as at 31 May 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
150,227 
Current assets
Cash at bank and in hand
1,034 
Creditors: amounts falling due within one year
5
(30,609)
Net current liabilities
(29,575)
Total assets less current liabilities
120,652 
Creditors: amounts falling due after more than one year
6
(130,683)
Net liabilities
(10,031)
Capital and reserves
Called up share capital
10 
Profit and loss account
(10,041)
Shareholders' funds
(10,031)
For the period ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by
Craig Brannan Director Company Registration No. SC848943
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C And M Rose Properties Limited Notes to the Accounts for the period from 19 May 2025 to 31 May 2026
1
Statutory information
C And M Rose Properties Limited is a private company, limited by shares, registered in Scotland, registration number SC848943. The registered office is 4 Balvenie Drive, Cambuslang, Glasgow, Lanarkshire, G72 8HF, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not Depreciated
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 19 May 2025
- 
Additions
150,227 
At 31 May 2026
150,227 
Depreciation
At 31 May 2026
- 
Net book value
At 31 May 2026
150,227 
5
Creditors: amounts falling due within one year
2026 
£ 
Other creditors
8,857 
Loans from directors
21,752 
30,609 
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C And M Rose Properties Limited Notes to the Accounts for the period from 19 May 2025 to 31 May 2026
6
Creditors: amounts falling due after more than one year
2026 
£ 
Bank loans
130,683 
7
Average number of employees
During the period the average number of employees was 2.
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