Silverfin false false 30/09/2025 01/10/2024 30/09/2025 M D S McElney 24/10/2012 S G Sheridan 09/03/2000 03 February 2026 The principal activity of the Company during the financial year was that of property rentals. SC256036 2025-09-30 SC256036 bus:Director1 2025-09-30 SC256036 bus:Director2 2025-09-30 SC256036 2024-09-30 SC256036 core:CurrentFinancialInstruments 2025-09-30 SC256036 core:CurrentFinancialInstruments 2024-09-30 SC256036 core:Non-currentFinancialInstruments 2025-09-30 SC256036 core:Non-currentFinancialInstruments 2024-09-30 SC256036 core:ShareCapital 2025-09-30 SC256036 core:ShareCapital 2024-09-30 SC256036 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC256036 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC256036 bus:OrdinaryShareClass1 2025-09-30 SC256036 2024-10-01 2025-09-30 SC256036 bus:FilletedAccounts 2024-10-01 2025-09-30 SC256036 bus:SmallEntities 2024-10-01 2025-09-30 SC256036 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC256036 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC256036 bus:Director1 2024-10-01 2025-09-30 SC256036 bus:Director2 2024-10-01 2025-09-30 SC256036 2023-10-01 2024-09-30 SC256036 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 SC256036 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 SC256036 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC256036 (Scotland)

# EDINBURGH PROPERTY INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

EDINBURGH PROPERTY INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

EDINBURGH PROPERTY INVESTMENTS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
EDINBURGH PROPERTY INVESTMENTS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 2,164,299 |  | 2,164,299
|  | 2,164,299 |  | 2,164,299
Current assets |  |  |  |
Debtors | 4 | 1,667 |  | 1,820
Cash at bank and in hand |  | 110,043 |  | 58,954
|  | 111,710 |  | 60,774
Creditors: amounts falling due within one year | 5 | ( 456,253) |  | ( 469,917)
Net current liabilities |  | (344,543) |  | (409,143)
Total assets less current liabilities |  | 1,819,756 |  | 1,755,156
Creditors: amounts falling due after more than one year | 6 | ( 1,010,000) |  | ( 1,010,000)
Net assets |  | 809,756 |  | 745,156
Capital and reserves |  |  |  |
Called-up share capital | 7 | 200 |  | 200
Profit and loss account | 8 | 809,556 |  | 744,956
Total shareholders' funds |  | 809,756 |  | 745,156

For the financial year ending 30 September 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Edinburgh Property Investments Limited (registered number: SC256036) were approved and authorised for issue by the Board of Directors on 03 February 2026. They were signed on its behalf by:

M D S McElney Director |

EDINBURGH PROPERTY INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
EDINBURGH PROPERTY INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Edinburgh Property Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 90a George Street, Edinburgh, EH2 3DF, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 October 2024 | 2,164,299
As at 30 September 2025 | 2,164,299

Valuation

The directors have considered the valuation of the property this year and are satisfied that the property is shown at fair value.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,667 |  | 1,667
Accrued income | 0 |  | 153
| 1,667 |  | 1,820

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 81,129 |  | 116,477
Taxation and social security | 24,660 |  | 22,976
Other creditors | 350,464 |  | 330,464
| 456,253 |  | 469,917

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 1,010,000 |  | 1,010,000

The loan is secured by a floating charge held over the company's assets. Fixed charges are also held over both of the company's investment properties.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
200 Ordinary A shares of £ 1.00 each | 200 |  | 200

#### 8. Profit and Loss Reserve

Within the profit and loss reserve is a non-distributable amount of £57,343 for the unrealised loss on the investment property.