LEYDEN INVESTMENTS LIMITED


Directors	ALEXANDER, Karen
	ALEXANDER, Roy


Registered Address	Caledonia House Evanton Drive
	Thornliebank Industrial Estate
	Glasgow
	G46 8JT


Registered Number	SC049347 (Scotland)

Statement of Financial Position
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	4		284,250		284,250
			284,250		284,250
Current assets
Debtors	5	509,453		511,339
Current asset investments	6	666,329		602,644
Cash at bank and on hand		312,646		469,614
		1,488,428		1,583,597
Creditors amounts falling due within one year	7	(21,758)		(55,984)
Net current assets (liabilities)			1,466,670		1,527,613
Total assets less current liabilities			1,750,920		1,811,863
Net assets			1,750,920		1,811,863
Capital and reserves
Called up share capital			100		100
Other reserves			6,922		6,922
Profit and loss account			1,743,898		1,804,841
Shareholders' funds			1,750,920		1,811,863

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 October 2026, and are signed on its behalf by:

ALEXANDER, Roy
Director
Registered Company No. SC049347

LEYDEN INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover consists of rental income and is recognised on a straight line basis over the lease term. Provision is made for any rents due not considered recoverable. The company also receives investment income and the company's policy is to recognise dividends, interest and gains from investment disposals when the right to receive payment is established.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	4
	Office Equipment	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Investment property
	Investment property is carried at fair value determined annually by the directors, who are not professionally qualified valuers, and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

Investment property

Investment property is carried at fair value determined annually by the directors, who are not professionally qualified valuers, and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 25	165	664	829
At 30 June 26	165	664	829
Depreciation and impairment
At 01 July 25	165	664	829
At 30 June 26	165	664	829
Net book value
At 30 June 26	-	-	-
At 30 June 25	-	-	-

4.	Investment property


		£
	Fair value at 01 July 25	284,250
	At 30 June 26	284,250

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	509,453	511,339
Total	509,453	511,339

6.	Current asset investments

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	4,784	5,602
Other creditors	16,974	50,382
Total	21,758	55,984

8.	Related party transactions
	£350,000 was advanced by the company in September 2021 to a daughter of the directors. Interest of £7,875 (2025: £7,875) was charged at the official rate. The balance due to the company at 30 June 2026 was £350,000 (2025: £350,000). Repayment terms have not been established.