IRIS Accounts Production v25.2.0.378 SC159264 Board of Directors 1.7.24 30.6.25 30.6.25 0 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC159264 2024-06-30 SC159264 2025-06-30 SC159264 2024-07-01 2025-06-30 SC159264 2023-06-30 SC159264 2023-07-01 2024-06-30 SC159264 2024-06-30 SC159264 ns15:Scotland 2024-07-01 2025-06-30 SC159264 ns14:PoundSterling 2024-07-01 2025-06-30 SC159264 ns10:Director1 2024-07-01 2025-06-30 SC159264 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC159264 ns10:SmallEntities 2024-07-01 2025-06-30 SC159264 ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC159264 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC159264 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC159264 ns10:AbridgedAccounts 2024-07-01 2025-06-30 SC159264 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 SC159264 ns10:Director2 2024-07-01 2025-06-30 SC159264 ns10:CompanySecretary1 2024-07-01 2025-06-30 SC159264 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC159264 ns5:CurrentFinancialInstruments 2025-06-30 SC159264 ns5:CurrentFinancialInstruments 2024-06-30 SC159264 ns5:Non-currentFinancialInstruments 2025-06-30 SC159264 ns5:Non-currentFinancialInstruments 2024-06-30 SC159264 ns5:ShareCapital 2025-06-30 SC159264 ns5:ShareCapital 2024-06-30 SC159264 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC159264 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC159264 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 SC159264 ns5:PlantMachinery 2024-07-01 2025-06-30 SC159264 ns5:FurnitureFittings 2024-07-01 2025-06-30 SC159264 ns5:MotorVehicles 2024-07-01 2025-06-30 SC159264 ns5:ComputerEquipment 2024-07-01 2025-06-30 SC159264 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC159264 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 SC159264 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-06-30 SC159264 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-06-30 SC159264 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-06-30 SC159264 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-06-30 SC159264 ns5:DeferredTaxation 2024-06-30 SC159264 ns5:DeferredTaxation 2024-07-01 2025-06-30 SC159264 ns5:DeferredTaxation 2025-06-30 SC159264 ns10:OrdinaryShareClass1 2025-06-30 SC159264 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC159264 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30

REGISTERED NUMBER: SC159264 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| TRUMP DEVELOPMENTS LIMITED |

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| TRUMP DEVELOPMENTS LIMITED |

COMPANY INFORMATION

for the Year Ended 30 June 2025

| DIRECTORS: | Mrs R P Brown

| J P Brown

| SECRETARY: | Mrs R P Brown

| REGISTERED OFFICE: | 16 Royal Terrace

| Glasgow

| G3 7NY

| REGISTERED NUMBER: | SC159264 (Scotland)

| ACCOUNTANTS: | Davidson & Workman

| Chartered Accountants

| 16 Royal Terrace

| GLASGOW

| G3 7NY

| BANKERS: | The Royal Bank of Scotland

| Glasgow Parkhead Branch

| 1304 Duke Street

| Glasgow

| G31 5PZ

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

ABRIDGED BALANCE SHEET

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 387,277 |  | 309,140 |  |

CURRENT ASSETS

Debtors | 150,061 |  | 166,332 |  |

Investments | 24,831 |  | 25,513 |  |

Cash at bank | 57,155 |  | 97,285 |  |

232,047 |  | 289,130 |  |

CREDITORS

Amounts falling due within one year | 240,588 |  | 274,025 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,541 | ) | 15,105 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 378,736 |  | 324,245 |  |

CREDITORS

Amounts falling due after more than one year | 5 | (389,785 | ) | (339,173 | ) |

PROVISIONS FOR LIABILITIES | 7 | (1,395 | ) | (1,649 | ) |

NET LIABILITIES | (12,444 | ) | (16,577 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 9 | (13,444 | ) | (17,577 | ) |

SHAREHOLDERS' FUNDS | (12,444 | ) | (16,577 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

ABRIDGED BALANCE SHEET - continued

30 June 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 September 2025 and were signed on its behalf by:

J P Brown - Director

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Trump Developments 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 (£).

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash generating unit) is estimated to be less than it's carrying amount, the carrying amount of the asset (or cash generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit) is increased to the revised estimate of its recoverable amount but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 1,100,536 |  |

| Additions | 100,730 |  |

| Disposals | (51,345 | ) |

| At 30 June 2025 | 1,149,921 |  |

| DEPRECIATION

| At 1 July 2024 | 791,396 |  |

| Charge for year | 22,538 |  |

| Eliminated on disposal | (51,290 | ) |

| At 30 June 2025 | 762,644 |  |

| NET BOOK VALUE

| At 30 June 2025 | 387,277 |  |

| At 30 June 2024 | 309,140 |  |

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 30.6.25 |  | 30.6.24

£ | £ |

| Repayable by instalments

| Other loans more 5yrs instal | 274,101 |  | 213,581 |  |

6. | LOANS

| An analysis of the maturity of loans is given below:

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 10,000 |  | 10,000 |  |

| Other loans | 22,623 |  | 22,623 |  |

32,623 |  | 32,623 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 1,888 |  | 10,000 |  |

| Other loans - 1-2 years | 24,744 |  | 24,744 |  |

26,632 |  | 34,744 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 1,796 |  |

| Other loans - 2-5 years | 89,052 |  | 89,052 |  |

89,052 |  | 90,848 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 274,101 |  | 213,581 |  |

7. | PROVISIONS FOR LIABILITIES

| 30.6.25 |  | 30.6.24

£ | £ |

| Deferred tax | 1,395 |  | 1,649 |  |

TRUMP DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC159264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

7. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 1,649 |  |

| Credit to Income Statement during year | (254 | ) |

| Balance at 30 June 2025 | 1,395 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 1,000 | Ordinary shares | £1 | 1,000 |  | 1,000 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | (17,577 | ) |

| Profit for the year | 4,133 |  |

| At 30 June 2025 | (13,444 | ) |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TRUMP DEVELOPMENTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trump Developments Limited for the year ended 30 June 2025 which comprise the Abridged Income Statement, Other Comprehensive Income, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Trump Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Trump Developments Limited and state those matters that we have agreed to state to the Board of Directors of Trump Developments Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Trump Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Trump Developments Limited. You consider that Trump Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Trump Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Davidson & Workman

Chartered Accountants

16 Royal Terrace

GLASGOW

G3 7NY

16 September 2025