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Company registration number: SC509264
Ewing Property Group Limited
Unaudited filleted financial statements
31 March 2025
Ewing Property Group Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Ewing Property Group Limited
Directors and other information

| Director | Mr Gregor Ewing
| Company number | SC509264
| Registered office | Burnbank Road
|  | Bainsford
|  | Falkirk
|  | FK2 7PE
| Accountants | Dickson Middleton
|  | 20 Barnton Street
|  | Stirling
|  | FK9 1NE

| Bankers | Handelsbanken
|  | 7 Melville Terrace
|  | Stirling
|  | FK8 2ND

Ewing Property Group Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Ewing Property Group Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ewing Property Group Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Ewing Property Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Ewing Property Group Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ewing Property Group Limited and its director as a body for our work or for this report.
It is your duty to ensure that Ewing Property Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ewing Property Group Limited. You consider that Ewing Property Group Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Ewing Property Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK9 1NE
18 December 2025
Ewing Property Group Limited
Statement of financial position
31 March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 391,167 |  |  |  | 377,124 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 391,167 |  |  |  | 377,124
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 490 |  |  |  | 955 |  |
Cash at bank and in hand |  |  | 2,101 |  |  |  | 5,300 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2,591 |  |  |  | 6,255 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 279,416) |  |  |  | ( 264,384) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 276,825) |  |  |  | ( 258,129)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 114,342 |  |  |  | 118,995
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 76,525) |  |  |  | ( 96,525)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 37,817 |  |  |  | 22,470
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 37,717 |  |  |  | 22,370
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 37,817 |  |  |  | 22,470
|  |  |  |  | _______ |  |  |  | _______

For the 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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 18 December 2025 , and are signed on behalf of the board by:
Mr Gregor Ewing
Director
Company registration number: SC509264
Ewing Property Group Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Sovereign House, Burnbank Road, Bainsford, Falkirk, FK2 7PE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis in sterling, the functional currency of the entity, rounded to the neaest £.
Turnover
Turnover is measured at the fair value of the consideration receivable for the rental of the company's properties.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Tangible assets
Tangible assets are initially recorded at cost and subsequently stated at cost less any impairment losses.FRS102 requires that investment properties be recorded at fair value. The director considers that the carrying value is not materially different to fair value and no revaluation has been applied.
Depreciation
No depreciation is provided on land & buildings as the director considers that carrying value is not materially different to fair value at the accounting date.

| Freehold property | - | Nil %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or liability is recognised only when the company becomes a party to the contractual provisions of the instrument.The company has only basic financial instruments which are initially recognised at the transaction price and are subsequently measured at settlement value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Freehold property | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2024 | 377,124 | 377,124 |  |  |  |  |
| Additions | 14,043 | 14,043 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 391,167 | 391,167 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2025 | 391,167 | 391,167 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2024 | 377,124 | 377,124 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 490 | 955
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Social security and other taxes |  | 5,793 | 4,709
| Other creditors |  | 273,623 | 259,675
|  |  | _______ | _______
|  |  | 279,416 | 264,384
|  |  | _______ | _______

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

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 76,525 | 96,525
|  |  | _______ | _______

Other creditors includes a loan of £66,525 repayable, other than by instalments, due after more than five years from the reporting date. This loan is secured over certain assets of the company.
9. Controlling party
The company is controlled by Mr Gregor Ewing .