IRIS Accounts Production v25.4.0.155 SC735887 director 1.7.24 30.6.25 30.6.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC735887 2024-06-30 SC735887 2025-06-30 SC735887 2024-07-01 2025-06-30 SC735887 2023-06-30 SC735887 2023-07-01 2024-06-30 SC735887 2024-06-30 SC735887 ns15:Scotland 2024-07-01 2025-06-30 SC735887 ns14:PoundSterling 2024-07-01 2025-06-30 SC735887 ns10:Director1 2024-07-01 2025-06-30 SC735887 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC735887 ns10:SmallEntities 2024-07-01 2025-06-30 SC735887 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC735887 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC735887 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC735887 ns10:FullAccounts 2024-07-01 2025-06-30 SC735887 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC735887 ns5:CurrentFinancialInstruments 2025-06-30 SC735887 ns5:CurrentFinancialInstruments 2024-06-30 SC735887 ns5:ShareCapital 2025-06-30 SC735887 ns5:ShareCapital 2024-06-30 SC735887 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC735887 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC735887 ns5:PlantMachinery 2024-07-01 2025-06-30 SC735887 ns5:PlantMachinery 2024-06-30 SC735887 ns5:PlantMachinery 2025-06-30 SC735887 ns5:PlantMachinery 2024-06-30

REGISTERED NUMBER: SC735887 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| IHS PROPERTY MANAGEMENT LIMITED |

IHS PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: SC735887) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 JUNE 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| IHS PROPERTY MANAGEMENT LIMITED |

COMPANY INFORMATION

for the year ended 30 JUNE 2025

| DIRECTOR: | N Angus

| REGISTERED OFFICE: | 52c Cleveden Drive

| Glasgow

| G12 0NU

| REGISTERED NUMBER: | SC735887 (Scotland)

| ACCOUNTANTS: | Thomas Barrie & Co LLP

| Atlantic House

| 1a Cadogan Street

| Glasgow

| G2 6QE

IHS PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: SC735887) |

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,698 |  | 3,738 |  |

Investment property | 5 | 393,709 |  | 393,709 |  |

396,407 |  | 397,447 |  |

CURRENT ASSETS

Cash at bank | 201,628 |  | 8,616 |  |

CREDITORS

Amounts falling due within one year | 6 | (666,122 | ) | (462,326 | ) |

NET CURRENT LIABILITIES | (464,494 | ) | (453,710 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (68,087 | ) | (56,263 | ) |

CAPITAL AND RESERVES

Called up share capital | 30 |  | 30 |  |

Retained earnings | (68,117 | ) | (56,293 | ) |

(68,087 | ) | (56,263 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 August 2025 and were signed by:

N Angus - Director

IHS PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: SC735887) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 JUNE 2025

1. | STATUTORY INFORMATION

| IHS Property Management Limited is a private company, limited by shares, registered in Scotland, registration number SC735887. The registered office is 52c Cleveden Drive, Glasgow, Scotland, G12 0NU.

| The principal activity of the company is investment property.

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.

| The presentational and functional currency of the financial statements is Pounds Sterling (£).

| Going concern

| These financial statements have been prepared on the going concern basis despite the fact that Statement of Financial Position is showing a net current liability position of the Company. The key driver for this are loans provided to the Company by the director/shareholder and associated companies, which are all repayable on demand with no fixed terms of repayment. The directors do not intend to recall the loans or sell the investment properties within the next 12 months, hence going concern basis of the Company is considered to be appropriate.

| Significant judgements and estimates

| In preparing these financial statements, the director is required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

| There are no significant judgements or estimates used in the preparation of these accounts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost

| The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

IHS PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: SC735887) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Provisions

| Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

| Taxation

| Taxation for the year comprises current and deferred 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 or deferred 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

IHS PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: SC735887) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 5,195 |  |

| Additions | 179 |  |

| At 30 June 2025 | 5,374 |  |

| DEPRECIATION

| At 1 July 2024 | 1,457 |  |

| Charge for year | 1,219 |  |

| At 30 June 2025 | 2,676 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,698 |  |

| At 30 June 2024 | 3,738 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 393,709 |  |

| NET BOOK VALUE

| At 30 June 2025 | 393,709 |  |

| At 30 June 2024 | 393,709 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 640,730 |  | 135,120 |  |

| Other creditors | 25,392 |  | 327,206 |  |

666,122 |  | 462,326 |  |

7. | RELATED PARTY DISCLOSURES

| The company has received loan funds to the value of £640,730.44 from Industrial Hygiene Services Ltd, a company in which Mr N Angus is also director and shareholder.