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BLOSSOM INVESTMENTS LIMITED

Registered Number
SC213092
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

BLOSSOM INVESTMENTS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | MILTON, John Douglas
| MILTON, Larane

Company Secretary | MILTON, Larane

Registered Address | Suite 1.1, 234 West George Street
| Glasgow
| G2 4QY

Registered Number | SC213092 (Scotland)

BLOSSOM INVESTMENTS LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 54,359 |  |  |  | 347
Investments | 4 |  |  | 9,430,000 |  |  |  | 9,430,000
|  |  |  | 9,484,359 |  |  |  | 9,430,347
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 692,823 |  |  |  | 683,771 |  |
Cash at bank and on hand |  | 1,381,771 |  |  |  | 1,410,319 |  |
|  | 2,074,594 |  |  |  | 2,094,090 |  |
Creditors amounts falling due within one year | 6 | (467,111) |  |  |  | (528,949) |  |
Net current assets (liabilities) |  |  |  | 1,607,483 |  |  |  | 1,565,141
Total assets less current liabilities |  |  |  | 11,091,842 |  |  |  | 10,995,488
Creditors amounts falling due after one year | 7 |  |  | (2,987,803) |  |  |  | (3,225,793)
Net assets |  |  |  | 8,104,039 |  |  |  | 7,769,695
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 8,103,039 |  |  |  | 7,768,695
Shareholders' funds |  |  |  | 8,104,039 |  |  |  | 7,769,695

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 15 September 2025, and are signed on its behalf by:
MILTON, John Douglas Director Registered Company No. SC213092

BLOSSOM INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 93,269
| Additions | 72,479
| Disposals | (85,380)
| At 30 June 25 | 80,368
| Depreciation and impairment
| At 01 July 24 | 92,922
| Charge for year | 18,467
| On disposals | (85,380)
| At 30 June 25 | 26,008
| Net book value
| At 30 June 25 | 54,359
| At 30 June 24 | 347

4. | Fixed asset investments
--- | ---
| Investment properties were valued on an open market value basis on 28 April 2023 by Jones Lang LaSalle.

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 9,430,000
| At 30 June 25 | 9,430,000
| Net book value
| At 30 June 25 | 9,430,000
| At 30 June 24 | 9,430,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 115,144 |  | 92,512
| Other debtors | 425,000 |  | 425,000
| Prepayments and accrued income | 3,932 |  | 3,922
| Total | 544,076 |  | 521,434

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,480 |  | 21,872
| Bank borrowings and overdrafts | 149,000 |  | 149,000
| Taxation and social security | 136,950 |  | 186,691
| Finance lease and HP contracts | 5,015 |  | 9,360
| Other creditors | 37,342 |  | 35,992
| Accrued liabilities and deferred income | 131,324 |  | 126,034
| Total | 467,111 |  | 528,949

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,482,000 |  | 1,631,000
| Other creditors | 1,505,803 |  | 1,594,793
| Total | 2,987,803 |  | 3,225,793

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 48,289 |  | 11,700

9. | Related party transactions
--- | ---
| A loan of £425,000 was made to Standard Real Estate (Giffnock) Limited at the year ended 30 June 2019. The balance outstanding at the end of the year was £425,000 (2024: £425,000) . The Director, Douglas Milton, is a shareholder in Standard Real Estate (Giffnock) Limited.

10. | Controlling party
--- | ---
| The company is ultimately controlled by its directors.