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# SARIAN PROPERTY LTD

## Company Registration Number:
SC823824 (Scotland)

## Unaudited statutory accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 25 September 2024

## End date: 30 September 2025

# SARIAN PROPERTY LTD

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Company Information - 3 |
Profit and Loss Account - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 10 |

# SARIAN PROPERTY LTD

## Company Information

for the Period Ended 30 September 2025

Registered office: |  | Linne Dhuinn Drumnadrochit Inverness GB-SCT IV63 6UW
Company Registration Number: |  | SC823824 (Scotland)

# SARIAN PROPERTY LTD

## Profit and Loss Account

for the Period Ended 30 September 2025

| Notes | 2025 £
--- | --- | ---
Turnover |  | 5,700
Cost of sales |  | ( 0 )
Gross Profit or (Loss) |  | 5,700
Income from coronavirus (COVID-19) business support grants |  | 0
Distribution Costs |  | ( 0 )
Administrative Expenses |  | ( 3,535 )
Other operating income |  | 0
Operating Profit or (Loss) |  | 2,165
Interest Receivable and Similar Income |  | 0
Interest Payable and Similar Charges |  | ( 1,417 )
Profit or (Loss) Before Tax |  | 748
Tax on Profit |  | ( 142 )
Profit or (Loss) for Period |  | 606

The notes form part of these financial statements

# SARIAN PROPERTY LTD

## Balance sheet

As at 30 September 2025

| Notes | 2025 £
--- | --- | ---
Fixed assets
Intangible assets: | 4 | 0
Tangible assets: | 5 | 318,226
Total fixed assets: |  | 318,226
Current assets
Stocks: |  | 0
Debtors: | 6 | 0
Cash at bank and in hand: |  | 1,513
Total current assets: |  | 1,513
Prepayments and accrued income: |  | 0
Creditors: amounts falling due within one year: | 7 | ( 0 )
Net current assets (liabilities): |  | 1,513
Total assets less current liabilities: |  | 319,739
Creditors: amounts falling due after more than one year: | 8 | ( 318,891 )
Provision for liabilities: |  | ( 0 )
Accruals and deferred income: |  | ( 0 )
Total net assets (liabilities): |  | 848

The notes form part of these financial statements

# SARIAN PROPERTY LTD

## Balance sheet continued

As at 30 September 2025

| Notes | 2025 £
--- | --- | ---
Capital and reserves
Called up share capital: |  | 100
Revaluation reserve: | 9 | 0
Profit and loss account: |  | 748
Shareholders funds: |  | 848

For the year ending 30 September 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 19 November 2025
And Signed On Behalf Of The Board By:

Name: Ian Putnam
Status: Director

The notes form part of these financial statements

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 0 |

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 3. Off balance sheet disclosure

  No

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Intangible assets

| Other | Total
--- | --- | ---
Cost | £ | £
Additions | 0 | 0
Disposals | ( 0 ) | ( 0 )
Revaluations | 0 | 0
Transfers | 0 | 0
At 30 September 2025 | 0 | 0
Amortisation |  |
Charge for year | 0 | 0
On disposals | ( 0 ) | ( 0 )
Other adjustments | 0 | 0
Amortisation at 30 September 2025 | 0 | 0
Net book value |  |
Net book value at 30 September 2025 | 0 | 0

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 5. Tangible assets

| Land & buildings | Total
--- | --- | ---
Cost | £ | £
Additions | 318,226 | 318,226
Disposals | ( 0 ) | ( 0 )
Revaluations | 0 | 0
Transfers | 0 | 0
At 30 September 2025 | 318,226 | 318,226
Depreciation |  |
Charge for year | 0 | 0
On disposals | ( 0 ) | ( 0 )
Other adjustments | 0 | 0
At 30 September 2025 | 0 | 0
Net book value |  |
At 30 September 2025 | 318,226 | 318,226

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 6. Debtors

| 2025 £
--- | ---
Trade debtors | 0 |
Prepayments and accrued income | 0 |
Other debtors | 0 |
Total | 0 |
Debtors due after more than one year: | 0 |

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 7.Creditors: amounts falling due within one year note

| 2025 £
--- | ---
Bank loans and overdrafts | 0
Amounts due under finance leases and hire purchase contracts | 0
Trade creditors | 0
Taxation and social security | 0
Accruals and deferred income | 0
Other creditors | 0
Total | 0

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 8.Creditors: amounts falling due after more than one year

| 2025 £
--- | ---
Bank loans and overdrafts | 0
Amounts due under finance leases and hire purchase contracts | 0
Other creditors | 318,891
Total | 318,891

# SARIAN PROPERTY LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 9. Revaluation reserve

| 2025 £
--- | ---
Surplus or deficit after revaluation | 0
Balance at 30 September 2025 | 0