IRIS Accounts Production v25.4.12.37 SC273374 director 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC273374 2024-06-30 SC273374 2025-06-30 SC273374 2024-07-01 2025-06-30 SC273374 2023-06-30 SC273374 2023-07-01 2024-06-30 SC273374 2024-06-30 SC273374 ns15:Scotland 2024-07-01 2025-06-30 SC273374 ns14:PoundSterling 2024-07-01 2025-06-30 SC273374 ns10:Director1 2024-07-01 2025-06-30 SC273374 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC273374 ns10:SmallEntities 2024-07-01 2025-06-30 SC273374 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC273374 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC273374 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC273374 ns10:FullAccounts 2024-07-01 2025-06-30 SC273374 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC273374 ns5:CurrentFinancialInstruments 2024-06-30 SC273374 ns5:CurrentFinancialInstruments 2025-06-30 SC273374 ns5:Non-currentFinancialInstruments 2024-06-30 SC273374 ns5:Non-currentFinancialInstruments 2025-06-30 SC273374 ns5:ShareCapital 2024-06-30 SC273374 ns5:ShareCapital 2025-06-30 SC273374 ns5:CapitalRedemptionReserve 2024-06-30 SC273374 ns5:CapitalRedemptionReserve 2025-06-30 SC273374 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC273374 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC273374 ns5:PlantMachinery 2024-07-01 2025-06-30 SC273374 ns5:FurnitureFittings 2024-07-01 2025-06-30 SC273374 ns5:MotorVehicles 2024-07-01 2025-06-30 SC273374 ns5:ComputerEquipment 2024-07-01 2025-06-30 SC273374 ns5:PlantMachinery 2024-06-30 SC273374 ns5:FurnitureFittings 2024-06-30 SC273374 ns5:MotorVehicles 2024-06-30 SC273374 ns5:ComputerEquipment 2024-06-30 SC273374 ns5:PlantMachinery 2025-06-30 SC273374 ns5:FurnitureFittings 2025-06-30 SC273374 ns5:MotorVehicles 2025-06-30 SC273374 ns5:ComputerEquipment 2025-06-30 SC273374 ns5:PlantMachinery 2024-06-30 SC273374 ns5:FurnitureFittings 2024-06-30 SC273374 ns5:MotorVehicles 2024-06-30 SC273374 ns5:ComputerEquipment 2024-06-30 SC273374 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 SC273374 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-01 2025-06-30 SC273374 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-06-30 SC273374 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 SC273374 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC273374 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: SC273374 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

NOBLE PROPERTY SOLUTIONS LTD.

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

NOBLE PROPERTY SOLUTIONS LTD.

COMPANY INFORMATION

for the Year Ended 30 June 2025

| DIRECTOR: | E Bennett

| REGISTERED OFFICE: | 2 Duke Street

| Paisley

| Renfrewshire

| PA2 6RF

| REGISTERED NUMBER: | SC273374 (Scotland)

| ACCOUNTANTS: | John M Taylor & Co

| Chartered Accountants

| 9 Glasgow Road

| PAISLEY

| Renfrewshire

| PA1 3QS

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

BALANCE SHEET

30 June 2025

30.6.24 |  | 30.6.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

380,764 |  |  | Tangible assets | 5 | 446,520 |  |

| CURRENT ASSETS

755,556 |  |  | Debtors | 6 | 1,012,946 |  |

1,440,602 |  |  | Cash at bank and in hand | 1,894,234 |  |

2,196,158 |  | 2,907,180 |  |

| CREDITORS

1,366,235 |  |  | Amounts falling due within one year | 7 | 1,302,584 |  |

829,923 |  |  | NET CURRENT ASSETS | 1,604,596 |  |

1,210,687 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 2,051,116 |  |

| CREDITORS

(163,148 | ) |  | Amounts falling due after more than one year | 8 | (121,419 | ) |

(94,591 | ) |  | PROVISIONS FOR LIABILITIES | (111,066 | ) |

952,948 |  |  | NET ASSETS | 1,818,631 |  |

| CAPITAL AND RESERVES

5,300 |  |  | Called up share capital | 5,300 |  |

4,700 |  |  | Capital redemption reserve | 4,700 |  |

942,948 |  |  | Retained earnings | 1,808,631 |  |

952,948 |  |  | SHAREHOLDERS' FUNDS | 1,818,631 |  |

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.

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

BALANCE SHEET - continued

30 June 2025

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2026 and were signed by:

E Bennett - Director

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Noble Property Solutions Ltd. 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated:-

| Turnover

| The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

| In respect of contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of contracts for on-going services is recognised by reference to the cost at the balance sheet date plus a contribution to profit dependent on the status of services completed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant & machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| Assets held under finance leases are depreciated in the same way as owned assets.

| 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, if any.

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

| 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 all 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. 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 which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Cash & 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 current liabilities.

| Financial Instruments

| Basic financial instruments are recognised at amortised cost. Financial assets and liabilties are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 27 ) .

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant & |  | and |  | Motor |  | Computer

| Totals |  | machinery |  | fittings |  | vehicles |  | equipment

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 710,508 |  | 65,539 |  | 4,914 |  | 628,402 |  | 11,653 |  |

| Additions | 249,405 |  | 5,463 |  | - |  | 238,126 |  | 5,816 |  |

| Disposals | (172,681 | ) | (3,500 | ) | - |  | (169,181 | ) | - |  |

| At 30 June 2025 | 787,232 |  | 67,502 |  | 4,914 |  | 697,347 |  | 17,469 |  |

| DEPRECIATION

| At 1 July 2024 | 329,744 |  | 39,613 |  | 4,914 |  | 275,936 |  | 9,281 |  |

| Charge for year | 148,651 |  | 12,525 |  | - |  | 133,536 |  | 2,590 |  |

| Eliminated on disposal | (137,683 | ) | (1,823 | ) | - |  | (135,860 | ) | - |  |

| At 30 June 2025 | 340,712 |  | 50,315 |  | 4,914 |  | 273,612 |  | 11,871 |  |

| NET BOOK VALUE

| At 30 June 2025 | 446,520 |  | 17,187 |  | - |  | 423,735 |  | 5,598 |  |

| At 30 June 2024 | 380,764 |  | 25,926 |  | - |  | 352,466 |  | 2,372 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 July 2024 | 460,017 |  |

| Additions | 180,347 |  |

| Disposals | (65,000 | ) |

| At 30 June 2025 | 575,364 |  |

| DEPRECIATION

| At 1 July 2024 | 133,302 |  |

| Charge for year | 115,881 |  |

| Eliminated on disposal | (37,917 | ) |

| At 30 June 2025 | 211,266 |  |

| NET BOOK VALUE

| At 30 June 2025 | 364,098 |  |

| At 30 June 2024 | 326,715 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 935,898 |  | 657,226 |  |

| Other debtors | 77,048 |  | 98,330 |  |

1,012,946 |  | 755,556 |  |

NOBLE PROPERTY SOLUTIONS LTD. (REGISTERED NUMBER: SC273374)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 155,192 |  | 129,870 |  |

| Trade creditors | 224,302 |  | 445,908 |  |

| Taxation and social security | 430,111 |  | 371,333 |  |

| Other creditors | 492,979 |  | 419,124 |  |

1,302,584 |  | 1,366,235 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 121,419 |  | 143,148 |  |

| Other creditors | - |  | 20,000 |  |

121,419 |  | 163,148 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 276,611 |  | 273,018 |  |

| Obligations under hire purchase contracts are secured over the assets to which they relate.

10. | RELATED PARTY DISCLOSURES

| At the year end there was a balance due to the director of £52,733 (2024: £40,874). The company pays interest on the balance at a commercial rate. The balance is repayable on demand and has no fixed repayment terms.

11. | ULTIMATE CONTROLLING PARTY

| Euan Bennett and Linzi Bennett are the ultimate controlling parties by virtue of their 87.45% shareholding in the company.