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Registered Number: SC687369
Scotland
Unaudited Financial Statements
for the year ended 31 January 2026
for
SPROUL PROPERTY LTD

SPROUL PROPERTY LTD ###### Statement of Financial Position As at 31 January 2026
|  | £ | 2026 £ |  | £ | 2025 £
--- | --- | --- | --- | --- | --- | ---
Fixed assets |  |  | 172,740 |  |  | 172,740
Current assets |  | 8,520 |  |  | 2,484 |
Creditors: amount falling due within one year |  | (167,797) |  |  | (167,414) |
Net current assets/(liabilities) |  |  | (159,277) |  |  | (164,930)
Total assets less current liabilities |  |  | 13,463 |  |  | 7,810
Accruals and deferred income |  |  | (479) |  |  | (479)
Net assets/(liabilities) |  |  | 12,984 |  |  | 7,331
Capital and reserves |  |  | 12,984 |  |  | 7,331
For the year ended 31 January 2026 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 of its accounts for the year in question 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. The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
---------------------------------- Ann Marie Sproul Director
Date approved: 06 March 2026 1

SPROUL PROPERTY LTD ###### Notes to the Accounts For the year ended 31 Jan 2026
Statutory Information Sproul Property Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC687369, registration address 1 Torrance Lane, East Kilbride, Glasgow, G75 0RX, Scotland. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Tangible fixed assets
Cost or Valuation |  | Freehold property |  | Total
|  | £ |  | £
At 01 February 2025 |  | 172,740 |  | 172,740
Additions |  | - |  | -
At 31 January 2026 |  | 172,740 |  | 172,740
Depreciation
At 01 February 2025 |  | - |  | -
At 31 January 2026 |  | - |  | -
Net book values
Closing balance as at 31 January 2026 |  | 172,740 |  | 172,740
Opening balance as at 01 February 2025 |  | 172,740 |  | 172,740
3. | Average number of employees Average number of employees during the year were 2 (2025: 2).
2