Company Registration No. SC722658 (Scotland)
Cos Investments Limited
Unaudited accounts
for the year ended 28 February 2026
Cos Investments Limited
Unaudited accounts
Contents
Cos Investments Limited
Company Information
for the year ended 28 February 2026
Directors
Colin Bryan O'Sullivan
Colin O'SULLIVAN
Company Number
SC722658 (Scotland)
Accountants
Accounting & Tax Solutions Ltd
11 Ellis Drive
Jackton
G75 8WB
Cos Investments Limited
Statement of financial position
as at 28 February 2026
Investment property
400,000
351,100
Cash at bank and in hand
4,157
850
Creditors: amounts falling due within one year
(12,486)
(9,058)
Net current liabilities
(6,492)
(8,208)
Total assets less current liabilities
393,508
342,892
Creditors: amounts falling due after more than one year
(344,973)
(356,326)
Net assets/(liabilities)
48,535
(13,434)
Called up share capital
100
100
Revaluation reserve
48,900
-
Profit and loss account
(465)
(13,534)
Shareholders' funds
48,535
(13,434)
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 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 10 March 2026 and were signed on its behalf by
Colin Bryan O'Sullivan
Director
Company Registration No. SC722658
Cos Investments Limited
Notes to the Accounts
for the year ended 28 February 2026
Cos Investments Limited is a private company, limited by shares, registered in Scotland, registration number SC722658.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Fair value at 1 March 2025
351,100
Net gain from fair value adjustments
48,900
At 28 February 2026
400,000
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
12,324
9,058
Taxes and social security
162
-
7
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
256,747
260,013
Loans from directors
87,666
96,013
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).