ACCOUNTS - Final Accounts preparation

Registered number: SC833339

C & L Savin Limited

Financial statements

Information for filing with the registrar

31 March 2026


C & L Savin Limited

Balance sheet

At 31 March 2026

		2026
Note		£

Fixed assets
Investment property	4		232,524
			232,524
Current assets
Bank and cash balances		1,794
		1,794
Creditors: amounts falling due within one year	5	(96,139)
Net current (liabilities)/assets			(94,345)
Total assets less current liabilities			138,179
Creditors: amounts falling due after more than one year	6		(140,352)

Net (liabilities)/assets			(2,173)

Capital and reserves
Called up share capital			100
Profit and loss account			(2,273)
Shareholders' deficit			(2,173)


C & L Savin Limited

Balance sheet (continued)

At 31 March 2026

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 October 2026.

C P Savin

Director

Company registered number: SC833339

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


C & L Savin Limited

Notes to the financial statements

Period ended 31 March 2026

1.	General information

C & L Savin Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 50 St. Cuthbert Street, Kirkcudbright, Scotland, DG6 4DZ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Revenue

The turnover shown in the profit and loss accounts represents rental income receivable during the period.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, 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 profit or loss.

3.	Employees
	The average monthly number of employees, including the directors, during the period was 2.


C & L Savin Limited

Notes to the financial statements

Period ended 31 March 2026

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	232,524
	At 31 March 2026	232,524

No formal valuations were made in 2026, the directors are satisfied that the carrying value at the year end was consistent with their assessment of market value, on an open market value for existing use basis.

5.	Creditors: amounts falling due within one year
		2026
		£

	Bank loans	4,824
	Amounts owed to group undertakings	87,500
	Other creditors	935
	Accruals and deferred income	2,880
		96,139

6.	Creditors: amounts falling due after more than one year
		2026
		£

	Bank loans	140,352
		140,352

7.	Related party transactions
	During the period the company operated an intercompany account with Kirkcudbright Dental Surgery Limited to record amounts due to and from the company. At 31 March 2026 the company owed Kirkcudbright Dental Surgery Limited £87,500.