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REGISTERED NUMBER: SC282575 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Benson Properties Limited

| Benson Properties Limited (Registered number: SC282575) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Benson Properties Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | B R Linton

| REGISTERED OFFICE: | Bannerman House

| 27 South Tay Street

| Dundee

| DD1 1NR

| REGISTERED NUMBER: | SC282575 (Scotland)

| ACCOUNTANTS: | Winton & Co

| 16 Hamilton Street

| Broughty Ferry

| Dundee

| DD5 2NR

| Benson Properties Limited (Registered number: SC282575) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,126,375 |  | 1,724,308 |  |

CURRENT ASSETS

Debtors | 5 | 295,588 |  | 288,080 |  |

Cash at bank | 1,993,050 |  | 416,129 |  |

2,288,638 |  | 704,209 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,259,281 |  | 2,640,840 |  |

NET CURRENT LIABILITIES | (970,643 | ) | (1,936,631 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 155,732 |  | (212,323 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 155,632 |  | (212,423 | ) |

SHAREHOLDERS' FUNDS | 155,732 |  | (212,323 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 January 2026 and were signed by:

B R Linton - Director

| Benson Properties Limited (Registered number: SC282575) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Benson Properties Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Financial instruments

| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financial transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Benson Properties Limited (Registered number: SC282575) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The company meets its day to day working capital requirements through loans from the director and companies which he owns. On this basis, the director considers it appropriate to prepare accounts on the going concern basis.

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

| Creditors

| Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 1,724,308 |  |

| Disposals | (597,933 | ) |

| At 31 March 2025 | 1,126,375 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,126,375 |  |

| At 31 March 2024 | 1,724,308 |  |

| The historical cost of investment properties included at valuation is £1,331,934 (2024- £2,129,868). A valuation of £1,126,374 has been placed on the properties by the director.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 295,588 |  | 288,080 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | - |  | 45,796 |  |

| Taxation and social security | 53 |  | 53 |  |

| Other creditors | 3,259,228 |  | 2,594,991 |  |

3,259,281 |  | 2,640,840 |  |

| Benson Properties Limited (Registered number: SC282575) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| B R Linton

| Balance outstanding at start of year | 26,910 |  | 26,910 |  |

| Amounts advanced | 32,601 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 59,511 |  | 26,910 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is The BRL 2005 Discretionary Trust.