REGISTERED NUMBER: SC735987 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Charlotte39 Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

317

-

Investment property

5

637,777

631,909

638,094

631,909

CURRENT ASSETS

Debtors

6

459

1,233

Cash at bank

2,810

4,286

3,269

5,519

CREDITORS

Amounts falling due within one year

7

637,795

634,264

NET CURRENT LIABILITIES

(634,526

)

(628,745

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,568

3,164

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

3,566

3,162

SHAREHOLDERS' FUNDS

3,568

3,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 31 October 2026 and were signed on its behalf by:

Mr Nicholas Anthony Moon - Director

1.	STATUTORY INFORMATION

Charlotte39 Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC735987

Registered office:

39a Morningside Park

Edinburgh

EH10 5EZ

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.

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.

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.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed on an annual basis and any provision for bad debts are taken through profit and loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.

Going concern

At the balance sheet date, the company had net current liabilities of £634,526 (2025: £628,745).The directors have pledged to financially support the company for a period of at least 12 months from the date of signing and therefore feels it is appropriate to prepare the accounts under the going concern basis.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

400

At 30 June 2026

400

DEPRECIATION

Charge for year

83

At 30 June 2026

83

NET BOOK VALUE

At 30 June 2026

317

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

631,909

Additions

5,868

At 30 June 2026

637,777

NET BOOK VALUE

At 30 June 2026

637,777

At 30 June 2025

631,909

There has been no valuation of investment property by an independent valuer. The directors have considered the market value of the properties and consider that the current value is representative of the market value of the investment properties at the balance sheet date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

672

Other debtors

459

561

459

1,233

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

284

96

Other creditors

637,511

634,168

637,795

634,264

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary Shares

1

2

2

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £636,010 (2025: £632,668) to the directors. No interest is being charged on the loan and the amount is repayable upon request.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr N Moon and Mrs J Moon, by virtue of thier shareholding.