REGISTERED NUMBER: SC088488 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

WILSON HOMES (KILMARNOCK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Wilson

SECRETARY:

A Wilson

REGISTERED OFFICE:

11A Umberley Road

Kilmarnock

Ayrshire

KA1 5LB

REGISTERED NUMBER:

SC088488 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

1,136

1,216

CURRENT ASSETS

Debtors

5

249

2,527

Investments

6

1

627,646

Cash at bank

1,157,413

565,221

1,157,663

1,195,394

CREDITORS

Amounts falling due within one year

7

12,503

84,814

NET CURRENT ASSETS

1,145,160

1,110,580

TOTAL ASSETS LESS CURRENT LIABILITIES

1,146,296

1,111,796

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

1,141,296

1,106,796

SHAREHOLDERS' FUNDS

1,146,296

1,111,796

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 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 9 October 2026 and were signed by:

A Wilson - Director

1.	STATUTORY INFORMATION

Wilson Homes (Kilmarnock) 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 (£).

The financial statements relate to a single company.

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.

Improvements to property

-

5% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% 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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 July 2025

and 30 June 2026

2,622

530

13,695

16,847

DEPRECIATION

At 1 July 2025

1,468

526

13,637

15,631

Charge for year

64

2

14

80

At 30 June 2026

1,532

528

13,651

15,711

NET BOOK VALUE

At 30 June 2026

1,090

2

44

1,136

At 30 June 2025

1,154

4

58

1,216

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

13

2,213

Other debtors

236

314

249

2,527

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

1

627,646

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

455

15

Taxation and social security

4,151

440

Other creditors

7,897

84,359

12,503

84,814

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A Wilson.