REGISTERED NUMBER: SC258087 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Craigton (Loch Lomond) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M J Scott

Dr D T Scott

SECRETARY:

Mrs M J Scott

REGISTERED OFFICE:

Inchmurrin Island

Loch Lomond

Balmaha

Glasgow

G63 0JY

REGISTERED NUMBER:

SC258087 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Tangible assets

4

486,066

487,938

CURRENT ASSETS

Debtors

5

1,171

1,288

Cash at bank

7,459

12,717

8,630

14,005

CREDITORS

Amounts falling due within one year

6

21,302

30,255

NET CURRENT LIABILITIES

(12,672

)

(16,250

)

TOTAL ASSETS LESS CURRENT LIABILITIES

473,394

471,688

CREDITORS

Amounts falling due after more than one year

7

(101,472

)

(104,985

)

PROVISIONS FOR LIABILITIES

(7,187

)

(7,426

)

NET ASSETS

364,735

359,277

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

109,000

109,000

Retained earnings

254,735

249,277

SHAREHOLDERS' FUNDS

364,735

359,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Dr D T Scott - Director

1.	STATUTORY INFORMATION

Craigton (Loch Lomond) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

5% on reducing balance

Fixtures and fittings

-

5% on reducing balance

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

445,428

95,144

540,572

Additions

-

255

255

At 31 October 2025

445,428

95,399

540,827

DEPRECIATION

At 1 November 2024

-

52,634

52,634

Charge for year

-

2,127

2,127

At 31 October 2025

-

54,761

54,761

NET BOOK VALUE

At 31 October 2025

445,428

40,638

486,066

At 31 October 2024

445,428

42,510

487,938

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

1,171

1,288

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

9,559

15,600

Taxation and social security

1,519

4,138

Other creditors

10,224

10,517

21,302

30,255

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

101,472

104,985

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

63,236

72,791

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

111,031

120,585

The Royal Bank of Scotland PLC holds a standard security over the property held in the company.