REGISTERED NUMBER: SC085390 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Kwikpoint Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Johnston

REGISTERED OFFICE:

4 Calderbraes Avenue

Uddingston

Glasgow

G71 6DT

REGISTERED NUMBER:

SC085390 (Scotland)

ACCOUNTANTS:

R.A.M.

Admiral House

Montgomery Place

East Kilbride

South Lanarkshire

G74 4BF

FIXED ASSETS

Investment property

3

350,150

350,150

CURRENT ASSETS

Debtors

4

47,366

37,392

Cash at bank

22,686

57,009

70,052

94,401

CREDITORS

Amounts falling due within one year

5

48,670

62,901

NET CURRENT ASSETS

21,382

31,500

TOTAL ASSETS LESS CURRENT LIABILITIES

371,532

381,650

CREDITORS

Amounts falling due after more than one year

6

-

1,197

NET ASSETS

371,532

380,453

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

272,877

272,877

Retained earnings

98,555

107,476

SHAREHOLDERS' FUNDS

371,532

380,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 October 2026 and were signed by:

Mr M Johnston - Director

1.	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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

3.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

350,150

NET BOOK VALUE

At 31 March 2026

350,150

At 31 March 2025

350,150

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

10,139

26,064

Other debtors

37,227

11,328

47,366

37,392

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,300

5,228

Taxation and social security

6,903

9,208

Other creditors

40,467

48,465

48,670

62,901

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,197

7.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

272,877

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr M Johnston who owns 90% of the issued ordinary share capital.