REGISTERED NUMBER: SC171814 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Dow Kelvinhead Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Dow

A Dow

REGISTERED OFFICE:

Kelvinhead Farm

Banton

Kilsyth

G65 0QH

REGISTERED NUMBER:

SC171814 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Tangible assets

4

5,775

8,893

Investment property

5

1,207,812

1,191,700

1,213,587

1,200,593

CURRENT ASSETS

Stocks

534,398

534,398

Debtors

6

11,283

3,990

Cash at bank

78,887

60,670

624,568

599,058

CREDITORS

Amounts falling due within one year

7

899,524

878,539

NET CURRENT LIABILITIES

(274,956

)

(279,481

)

TOTAL ASSETS LESS CURRENT LIABILITIES

938,631

921,112

PROVISIONS FOR LIABILITIES

4,815

1,685

NET ASSETS

933,816

919,427

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

16,112

-

Retained earnings

917,604

919,327

933,816

919,427

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 15 October 2026 and were signed on its behalf by:

W Dow - Director

1.	STATUTORY INFORMATION

Dow Kelvinhead 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 as modified by the revaluation of certain assets.

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 etc

-

20% on cost

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

16,220

DEPRECIATION

At 1 February 2025

7,327

Charge for year

3,118

At 31 January 2026

10,445

NET BOOK VALUE

At 31 January 2026

5,775

At 31 January 2025

8,893

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

1,191,700

Revaluations

16,112

At 31 January 2026

1,207,812

NET BOOK VALUE

At 31 January 2026

1,207,812

At 31 January 2025

1,191,700

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

16,112

Cost

1,191,700

1,207,812

The 2025 valuations were made by the director, on an open market value for existing use basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

3,990

Other debtors

11,283

-

11,283

3,990

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

14,600

21,900

Taxation and social security

1,062

7,874

Other creditors

883,862

848,765

899,524

878,539

8.

RESERVES

Fair

value

reserve

£

Fair Value Movement

16,112

At 31 January 2026

16,112