Craigend Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC409084 (Scotland)

Craigend Properties Limited

Unaudited Financial Statements

for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A E White

S White

REGISTERED OFFICE:

The Round House

Woodbush

Dunbar

East Lothian

EH42 1HB

REGISTERED NUMBER:

SC409084 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

The Lighthouse

Heugh Road

North Berwick

EH39 5PX

FIXED ASSETS

Tangible assets

4

-

Investments

5

20,050

Investment property

6

145,065

165,115

CURRENT ASSETS

Debtors

7

780,241

795,606

Cash at bank

58,524

32,005

838,765

827,611

CREDITORS

Amounts falling due within one year

8

64,856

135,759

NET CURRENT ASSETS

773,909

691,852

TOTAL ASSETS LESS CURRENT
LIABILITIES

939,024

856,967

CREDITORS

Amounts falling due after more than
one year

9

-

7,500

NET ASSETS

939,024

849,467

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

938,924

849,367

939,024

849,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

A E White - Director

1.	STATUTORY INFORMATION

Craigend Properties 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.

Turnover and revenue recognition

Turnover is measured at the fair value of professional fees for property management and consultancy services received or receivable, excluding discounts, value added tax and other sales tax.

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

-

25% on cost

Investment property

Investment property has been valued at cost.

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.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it

is probably the company will be required to settle the obligations, and a reliable estimate can be

made of the obligations. The amount recgonised as a provision is the best estimate of the

consideration required to settle the present obligation at the end of the reporting period, taking into

account the risks and uncertainties surrounding the obligation.

Going concern

The financial statements have been prepared on the going concern principle, which assumes that

the company will continue to trade for the foreseeable future. The directors have no concerns that

the company will continue to trade for at least 12 months from the signing of these financial

statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

4,092

DEPRECIATION

At 1 November 2024

and 31 October 2025

4,092

NET BOOK VALUE

At 31 October 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 November 2024

and 31 October 2025

20,050

NET BOOK VALUE

At 31 October 2025

20,050

At 31 October 2024

20,050

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

145,065

NET BOOK VALUE

At 31 October 2025

145,065

At 31 October 2024

145,065

7.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other debtors

780,241

795,606

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

-

213

Taxation and social security

36,639

26,336

Other creditors

20,717

99,210

64,856

135,759

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

-

7,500

10.

SECURITY

A fixed charge was created on 22 October 2021 in favour of Fintex Capital S.A over shares relating to Buckingham (Malling Brooks) Limited.

A standard security charge was created on 16 September 2022 in favour of West One Loan Limited over Craigeanie steading, Glenlyon and Perthshire.