BLOSSOM INVESTMENTS LIMITED


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)

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.

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.

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:

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.

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.