Greenfield Properties (Perth) Limited Filleted Accounts Cover |  |

| Greenfield Properties (Perth) Limited |
|  | Company No. SC087684 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 May 2025 |  |  |

Greenfield Properties (Perth) Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 May 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was other letting and operating of own or leased real estate..
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
D. McCleary |  |  |  |  |  |  |
D. Robb |  |  |  |  |  |  |
L. Robb |  |  |  |  |  |  |
L. Stevenson |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
D. McCleary |  |  |  |  |  |
Director |  |  |  |  |  |
19 November 2025 |  |  |  |  |  |

Greenfield Properties (Perth) Limited Balance Sheet Registrar |  |

at | 31 May 2025 |  |  |  |  |  |  |
Company No. | SC087684 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | - |  |  |  | -
| Investment property |  | 5 | 1,845,000 |  |  |  | 1,889,651
|  |  |  |  |  | 1,845,000 |  |  |  | 1,889,651
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 29,118 |  |  |  | 27,063
| Cash at bank and in hand |  |  | 241,069 |  |  |  | 200,650
|  |  |  |  |  | 270,187 |  |  |  | 227,713
Creditors: Amount falling due within one year | 7 | (15,676) |  |  |  | (14,969)
Net current assets |  |  | 254,511 |  |  |  | 212,744
Total assets less current liabilities |  |  | 2,099,511 |  |  |  | 2,102,395
Creditors: Amounts falling due after more than one year | 8 | (777,750) |  |  |  | (781,050)
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  |  | (152,229) |  |  |  | (139,691)
Net assets |  |  | 1,169,532 |  |  |  | 1,181,654
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 2 |  |  |  | 2
| Revaluation reserve |  | 10 | 805,798 |  |  |  | 805,798
| Profit and loss account |  | 10 | 363,732 |  |  |  | 375,854
Total equity |  |  | 1,169,532 |  |  |  | 1,181,654
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 19 November 2025 and signed on its behalf by: |  |
D. McCleary |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
19 November 2025 |  |  |  |  |  |  |  |

Greenfield Properties (Perth) Limited Notes to the Accounts Registrar |  |

for the year ended 31 May 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Greenfield Properties (Perth) Limited is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC087684 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 3 Barossa Place |  |  |  |  |  |  |  |  |  |
| Perth |  |  |  |  |  |  |  |  |  |
| PH1 5HG |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 20%% Reducing balance |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Freehold investment property |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

| 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.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 0 |  |  |  | 0

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Plant and machinery |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2024 |  |  |  |  |  |  |  | 366 |  | 366
|  | At 31 May 2025 |  |  |  |  |  |  |  | 366 |  | 366
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2024 |  |  |  |  |  |  |  | 366 |  | 366
|  | At 31 May 2025 |  |  |  |  |  |  |  | 366 |  | 366
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 May 2025 |  |  |  |  |  |  |  | - |  | -
|  | At 31 May 2024 |  |  |  |  |  |  |  | - |  | -

5 | Investment property |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Freehold Investment Property
|  |  |  |  |  |  |  |  |  |  |  |  |  | £
|  | Valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2024 |  |  |  |  |  |  |  |  |  | 1,889,651
|  | Revaluation |  |  |  |  |  |  |  |  |  | (44,651)
|  | At 31 May 2025 |  |  |  |  |  |  |  |  |  | 1,845,000
|  | Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost,which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the end of the reporting date. Changes in fair value are recognised in profit or loss. The properties were revalued on the 24 November 2024 by DM Hall LLP Chartered Surveyors.

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Corporation tax recoverable |  |  |  | 6,368 |  |  |  | 6,368
|  | Loans to directors |  |  |  | 5,807 |  |  |  | 3,308
|  | Other debtors |  |  |  | 14,166 |  |  |  | 14,166
|  | Prepayments and accrued income |  |  |  | 2,777 |  |  |  | 3,221
|  |  |  |  |  |  |  |  |  | 29,118 |  |  |  | 27,063

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 3,300 |  |  |  | 2,638
|  | Taxes and social security |  |  |  | 11,146 |  |  |  | 10,671
|  | Other creditors |  |  |  | - |  |  |  | 1,000
|  | Accruals and deferred income |  |  |  | 1,230 |  |  |  | 660
|  |  |  |  |  |  |  |  |  | 15,676 |  |  |  | 14,969

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | - |  |  |  | 3,300
|  | Other loans |  |  |  | 777,750 |  |  |  | 777,750
|  |  |  |  |  |  |  |  |  | 777,750 |  |  |  | 781,050
|  | Liabilities repayable in more than five years after the balance sheet date |  |  |  |  |  |  |  |
|  | Paragon has standard security over 25 Breadalbane Terrace, 27 Breadalbane Terrace, Flat 3 North William Street, Flat 18 Victoria Mews, 52A Main Street, 54A Main Street, 12 Old Mill Courtyard & 8 Queens Court.

9 | Share Capital |  |  |  |  |  |  |  |
|  | 'A' ordinary shares of 0.01p each 10,000 'B' ordinary shares of 0.01p each 10,000

10 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Revaluation Reserve |  |  |  | Total other reserves
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | At 1 June 2023 |  |  |  | 805,798 |  |  |  | 805,798
|  | At 31 May 2024 and 1 June 2024 |  |  |  | 805,798 |  |  |  | 805,798
|  | At 31 May 2025 |  |  |  | 805,798 |  |  |  | 805,798
|  | Revaluation reserve - reflects the revaluation of property other than investment properties.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

11 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | - |  |  |  | 15,002
|  |  |  |  |  |  |  |  |  | - |  |  |  | 15,002
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | - |  |  |  | 15,002
|  |  |  |  |  |  |  |  |  | - |  |  |  | 15,002

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