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REGISTERED NUMBER: SC325329 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Back Row Properties Limited

Back Row Properties Limited (Registered number: SC325329)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |

Back Row Properties Limited (Registered number: SC325329)

Statement of Financial Position

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 101,714 |  | 101,714 |  |

CURRENT ASSETS

Cash at bank | 17,894 |  | 17,446 |  |

CREDITORS

Amounts falling due within one year | 5 | (5,694 | ) | (27,323 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 12,200 |  | (9,877 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 113,914 |  | 91,837 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 113,912 |  | 91,835 |  |

SHAREHOLDERS' FUNDS | 113,914 |  | 91,837 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 December 2025 and were signed by:

Mr S G McConnell - Director

Back Row Properties Limited (Registered number: SC325329)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Back Row Properties Ltd is a private company, limited by shares, domiciled in Scotland, registration number

| SC325329. The registered address is 8 Balmuildy Road, Glasgow, G64 3BS United Kingdom.

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 represents net invoiced sales of services in respect of property development and letting, excluding value added tax. Sales are recognised at the point at which the service is complete.

| 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.

| 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 statement of financial position date.

| Deferred tax

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

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

Back Row Properties Limited (Registered number: SC325329)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 101,714 |  |

| NET BOOK VALUE

| At 30 June 2025 | 101,714 |  |

| At 30 June 2024 | 101,714 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Taxation and social security | 5,178 |  | 2,439 |  |

| Other creditors | 516 |  | 24,884 |  |

5,694 |  | 27,323 |  |