2024-06-01 SC660336 2025-05-31 SC660336 2024-06-01 2025-05-31 SC660336 2024-05-31 SC660336 2023-06-01 2024-05-31 SC660336 uk-core:WithinOneYear 2024-05-31 SC660336 uk-core:WithinOneYear 2025-05-31 SC660336 uk-core:AfterOneYear 2024-05-31 SC660336 uk-core:AfterOneYear 2025-05-31 SC660336 uk-core:ShareCapital 2025-05-31 SC660336 uk-core:ShareCapital 2024-05-31 SC660336 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC660336 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC660336 uk-bus:Director1 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure SC660336 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC660336 uk-bus:FRS102 2024-06-01 2025-05-31 SC660336 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 SC660336 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

Penman & Henderson Properties Ltd

Registered Number:SC 660336

For the year ended 31 May 2025
Scotland
Unaudited Financial Statements

2
For the year ended 31 May 2025
Penman & Henderson Properties Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

SC660336

As at 31 May 2025

Penman & Henderson Properties Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

2
637,199
218,874

Investment property

637,199
218,874

Current assets

Trade and other receivables

62,780
-
3
22,088

Cash and cash equivalents

51,923
51,923
84,868

Trade and other payables: amounts falling due within one year

(11,704)
(45,601)
4
73,164
6,322
Net current assets

Total assets less current liabilities

643,521
292,038

Trade and other payables: amounts falling due after more than one year

(155,358)
(466,608)
5
176,913
Net assets
136,680

Capital and reserves

Called up share capital

100
100

Retained earnings

176,813
136,580
176,913
136,680
Shareholders' funds

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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Scott Henderson Director

These financial statements were approved and authorised for issue by the Board on 04 March 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
Penman & Henderson Properties Ltd
Notes to the Financial Statements
Statutory Information

Penman & Henderson Properties Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC 660336.

Registered address:

2 Castle Terrace
Dundee
DD4 7BY

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 ''The
Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

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.

2. Investment property

Total

£

Fair value

At 01 June 2024

218,874

Additions

418,325

At 31 May 2025

637,199

Net book value

At 31 May 2025

637,199

At 31 May 2024

218,874

The investment property comprises of nine residential letting properties. The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors with reference to market evidence of transaction prices for similar properties.

3. Trade and other receivables

2024
2025

£

£

Other debtors

-
62,780

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5
For the year ended 31 May 2025
Penman & Henderson Properties Ltd
Notes to the Financial Statements Continued

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Taxation and social security

9,437
10,738

Other creditors

36,164
966
45,601
11,704

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft (secured)

466,608
155,358

6. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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