INVEST IN SCOTTISH PROPERTIES LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: SC435487

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,413		3,982

			2,413		3,982
CURRENT ASSETS
Property stock		1,246,409		776,170
Debtors	5	3,527,376		3,297,727
Bank		263,969		410,378

		5,037,754		4,484,275
Creditors: Amounts Falling Due Within One Year	6	(559,422 )		(458,549 )

NET CURRENT ASSETS (LIABILITIES)			4,478,332		4,025,726

TOTAL ASSETS LESS CURRENT LIABILITIES			4,480,745		4,029,708

Creditors: Amounts Falling Due After More Than One Year	7		(2,972 )		(13,156 )

NET ASSETS			4,477,773		4,016,552

CAPITAL AND RESERVES
Called up share capital	8		10		10
Income Statement			4,477,763		4,016,542

SHAREHOLDERS' FUNDS			4,477,773		4,016,552

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INVEST IN SCOTTISH PROPERTIES LTD

Statement of Financial Position (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Lynne McArthur

Director

4 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

INVEST IN SCOTTISH PROPERTIES LTD is a private company, limited by shares, incorporated in Scotland, registered number SC435487 . The registered office is 120 West Regent Street, Glasgow, G2 2QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line
Computer Equipment	33.33% straight line

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2024	10,602

As at 31 May 2025	10,602

Depreciation
As at 1 June 2024	6,620
Provided during the period	1,569

As at 31 May 2025	8,189

...CONTINUED

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INVEST IN SCOTTISH PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	2,413

As at 1 June 2024	3,982

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,155,121	1,325,997
Other debtors	2,372,255	1,971,730

	3,527,376	3,297,727

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	8,333	8,333
Amounts owed to group undertakings	123,074	112,574
Other creditors	318,615	236,068
Taxation and social security	109,400	101,574

	559,422	458,549

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,972	13,156

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Miss Lynne McArthur	643,185	122,860	-	-	766,045
Miss Sandra McArthur	643,185	118,573	-	-	761,758
Mrs Laura McArthur	172,488	51,000	-	-	223,488

The above loan is unsecured, interest is charged and repayable on demand.

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INVEST IN SCOTTISH PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

10. Related Party Transactions

Zing Property Specialists Ltd

This is a fellow subsidiary company of Quantam Holdings Limited. The amount due to the company Zing Property Specialists Ltd at 31 May 2025 was £18,392 (2024 £6,392)

Quantam Holdings Ltd

This is the holding company of Invest In Scottish Properties Ltd. The amount due to Quantam Holdings Ltd at 31 May 2025 was £104,682. (2024 £106,182)

Dividends paid to Quantam Holdings Ltd during the year were £0 (2024 £60,000)

11. Ultimate Controlling Party

The company's ultimate controlling party is Quantam Holdings Ltd by virtue of it's ownership of 100% of the issued share capital in the company. Quantam Holdings Ltd is a company registered in Scotland under Companies House No SC409642.

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