REGISTERED NUMBER: SC652579 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Twenty Two Investment Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss G D Bell

R Christie

REGISTERED OFFICE:

Unit 3

37 Rosyth Road

Morris Park

Glasgow

G5 0YD

REGISTERED NUMBER:

SC652579 (Scotland)

ACCOUNTANTS:

Key Professional Partnership Ltd

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

20,809

1,814

Investment property

5

4,150,850

2,185,593

4,171,659

2,187,407

CURRENT ASSETS

Debtors

6

133,147

73,132

Cash at bank and in hand

65,853

85,956

199,000

159,088

CREDITORS

Amounts falling due within one year

7

3,298,928

2,040,070

NET CURRENT LIABILITIES

(3,099,928

)

(1,880,982

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,071,731

306,425

CREDITORS

Amounts falling due after more than one year

8

1,105,849

305,991

NET (LIABILITIES)/ASSETS

(34,118

)

434

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(34,218

)

334

(34,118

)

434

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 24 September 2025 and were signed on its behalf by:

R Christie - Director

1.	STATUTORY INFORMATION

Twenty Two Investment Properties Ltd 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.

Investment property

Investment property is included at fair value. Gains and deficits are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

2,627

Additions

18,995

At 31 January 2025

21,622

DEPRECIATION

At 1 February 2024

and 31 January 2025

813

NET BOOK VALUE

At 31 January 2025

20,809

At 31 January 2024

1,814

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

2,185,593

Additions

1,965,257

At 31 January 2025

4,150,850

NET BOOK VALUE

At 31 January 2025

4,150,850

At 31 January 2024

2,185,593

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

133,147

73,132

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

62,856

31,711

Other creditors

3,236,072

2,008,359

3,298,928

2,040,070

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

1,105,849

305,991