Registration number: SC530778

Sidlaw Holdings Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Financial Statements	3 to 7

Sidlaw Holdings Ltd

(Registration number: SC530778)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	350,000	350,000
Other financial assets	5	100,594	100,594
		450,594	450,594
Current assets
Debtors	6	35,000	43,200
Cash at bank and in hand		-	16,351
		35,000	59,551
Creditors: Amounts falling due within one year	7	(82,341)	(78,806)
Net current liabilities		(47,341)	(19,255)
Total assets less current liabilities		403,253	431,339
Provisions for liabilities		(24,484)	(19,687)
Net assets		378,769	411,652
Capital and reserves
Called up share capital		104	104
Revaluation reserve		-	(35,403)
Retained earnings		378,665	446,951
Shareholders' funds		378,769	411,652

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

Sidlaw Holdings Ltd

(Registration number: SC530778)
Statement of Financial Position as at 31 March 2025

......................................... Mr Euan Johnstone Director

Sidlaw Holdings Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Shed 26
Unit 35
Camperdown Street
Dundee
DD1 3JA

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Sidlaw Holdings Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2024 - 0).

Sidlaw Holdings Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

4	Investment properties

	2025 £
At 1 April	350,000
At 31 March	350,000

There has been no valuation of investment property by an independent valuer.

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	100,594	100,594
At 31 March 2025	100,594	100,594
Impairment
Carrying amount
At 31 March 2025	100,594	100,594

Sidlaw Holdings Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		35,000	35,000
Other debtors		-	8,200
		35,000	43,200

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		1,932	-
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest		79,269	77,738
Accruals and deferred income		1,140	1,067
Other creditors		-	1
		82,341	78,806

Sidlaw Holdings Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

8

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on revaluation of other assets	35,403	35,403

	2025		2024
	£		£
Profit and loss account - Distributable	305,318		368,703
Revaluation of investment properties - Undistributable	97,935		97,935
Deferred Tax on investment properties - Undistributable	(24,484)		(19,687)
	378,769		446,951

9

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £1,538 (2024 - £1,119) per each Ordinary A shares		72,276		52,605
Interim dividend of £1,133 (2024 - £781) per each Ordinary B shares		40,778		28,125
Interim dividend of £296 (2024 - £781) per each Ordinary C shares		5,039		13,281
Interim dividend of £37,887 (2024 - £28,564) per each Ordinary D shares		75,775		57,127
Interim dividend of £35,271 (2024 - £28,564) per each Ordinary E shares		70,541		57,127
		264,409		208,265