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Registered Number: SC282179
Scotland
H.P.G PROPERTIES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

H.P.G PROPERTIES LIMITED Contents Page For the year ended 31 March 2025
Company information | 1
Statement of financial position | 2

H.P.G PROPERTIES LIMITED Company Information For the year ended 31 March 2025
Director | Peter Gulline
Registered Number | SC282179
Registered Office | 15 SCHOOL STREET MARKINCH FIFE KY7 6DZ
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H.P.G PROPERTIES LIMITED Statement of Financial Position As at 31 March 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 466,017 |  |  | 466,021
Current assets |  | 27,633 |  |  | 32,570 |
Prepayments and accrued income |  | (1,275) |  |  | 0 |
Creditors: amount falling due within one year |  | (246,316) |  |  | (255,403) |
Net current assets |  |  | (219,958) |  |  | (222,833)
Total assets less current liabilities |  |  | 246,059 |  |  | 243,188
Provisions for liabilities |  |  | (38,427) |  |  | (38,427)
Net assets |  |  | 207,632 |  |  | 204,761
Capital and reserves |  |  | 207,632 |  |  | 204,761
NOTES TO THE ACCOUNTS General Information H.P.G PROPERTIES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC282179, registration address 15 SCHOOL STREET, MARKINCH , FIFE, KY7 6DZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Preference dividends Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Current asset investments Current asset investments are stated at the lower of cost and net realisable value.
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 April 2024 | 935 |  | 466,000 |  | 466,935
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 March 2025 | 935 |  | 466,000 |  | 466,935
Depreciation
At 01 April 2024 | 914 |  | - |  | 914
Charge for year | 4 |  | - |  | 4
On disposals | - |  | - |  | -
At 31 March 2025 | 918 |  | - |  | 918
Net book values
Closing balance as at 31 March 2025 | 17 |  | 466,000 |  | 466,017
Opening balance as at 01 April 2024 | 21 |  | 466,000 |  | 466,021
3. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 11 September 2025 and were signed on its behalf by:
-------------------------------- Peter Gulline Director
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