REGISTERED NUMBER: SC533589 (Scotland)

Financial Statements For The Period 1 May 2024 to 29 October 2025

for

Conich Holdings Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S N Fraser

D O Fraser

A M Fraser

REGISTERED OFFICE:

Violet Cottage

Balmaha

United Kingdom

Glasgow

G63 0JQ

REGISTERED NUMBER:

SC533589 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

316,648

316,648

CURRENT ASSETS

Debtors

5

2,243

316

Cash at bank

4,847

2,316

7,090

2,632

CREDITORS

Amounts falling due within one year

6

33,274

25,844

NET CURRENT LIABILITIES

(26,184

)

(23,212

)

TOTAL ASSETS LESS CURRENT LIABILITIES

290,464

293,436

CAPITAL AND RESERVES

Called up share capital

241,920

241,920

Revaluation reserve

7

58,080

58,080

Retained earnings

(9,536

)

(6,564

)

290,464

293,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

A M Fraser - Director

1.	STATUTORY INFORMATION

Conich Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Land and buildings are stated at valuation, less accumulated depreciation on buildings and any impairment losses. Revaluations are carried out periodically to ensure the carrying amount does not differ materially from fair value. Freehold land is not depreciated.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 May 2024

and 29 October 2025

316,648

NET BOOK VALUE

At 29 October 2025

316,648

At 30 April 2024

316,648

Cost or valuation at 29 October 2025 is represented by:

Land and

buildings

£

Valuation in 2017

300,000

Cost

16,648

316,648

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

249,627

249,627

Value of land in freehold land and buildings

249,627

249,627

Freehold land and buildings were valued on an open market value basis on 30 April 2017 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

316

316

Prepayments and accrued income

1,927

-

2,243

316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

31,844

22,844

Accrued expenses

1,430

3,000

33,274

25,844

7.

RESERVES

Revaluation

reserve

£

At 1 May 2024

and 29 October 2025

58,080

8.	RELATED PARTY DISCLOSURES

At the year end, the company owed £29,846 (2024:£20,486) to a related party. The related party is related to the company by virtue of common directorship and control.