Cuillin Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC825076

		31 October 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,052

			1,052
CURRENT ASSETS
Debtors	5	59,646
Cash at bank and in hand		39

		59,685
Creditors: Amounts Falling Due Within One Year	6	(76,417 )

NET CURRENT ASSETS (LIABILITIES)			(16,732 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,680 )

Creditors: Amounts Falling Due After More Than One Year	7		(1,132 )

NET LIABILITIES			(16,812 )

CAPITAL AND RESERVES
Called up share capital	9		1
Profit and Loss Account			(16,813 )

SHAREHOLDERS' FUNDS			(16,812)

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Cuillin Investments Ltd

Balance Sheet (continued)

As At 31 October 2025

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

K McLauchlin

Director

6th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cuillin Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC825076 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Computer Equipment

3 years

2.3. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under

hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are

depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the

future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was NIL

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Cuillin Investments Ltd

Notes to the Financial Statements (continued)

For the Period 7 October 2024 to 31 October 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 7 October 2024	-
Additions	1,052

As at 31 October 2025	1,052

Net Book Value
As at 31 October 2025	1,052

As at 7 October 2024	-

5. Debtors

	31 October 2025
	£
Due within one year
Amounts owed by group undertakings	133
Other debtors	59,513

	59,646

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025
	£
Net obligations under finance lease and hire purchase contracts	485
Trade creditors	1
Other loans	65,961
Taxation and social security	9,970

	76,417

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

	31 October 2025
	£
Net obligations under finance lease and hire purchase contracts	1,132

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Cuillin Investments Ltd

Notes to the Financial Statements (continued)

For the Period 7 October 2024 to 31 October 2025

8. Obligations Under Finance Leases and Hire Purchase

	31 October 2025
	£
The future minimum finance lease payments are as follows:
Not later than one year	485
Later than one year and not later than five years	1,132

	1,617

	1,617

9. Share Capital

	31 October 2025
	£
Allotted, Called up and fully paid	1

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 7 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Kenneth McLauchlin	-	22,729	-	-	-

The above loan is unsecured, interest free and repayable on demand.

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