IRIS Accounts Production v25.4.12.37 SC195376 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC195376 2024-04-30 SC195376 2025-04-30 SC195376 2024-05-01 2025-04-30 SC195376 2023-04-30 SC195376 2023-05-01 2024-04-30 SC195376 2024-04-30 SC195376 ns15:Scotland 2024-05-01 2025-04-30 SC195376 ns14:PoundSterling 2024-05-01 2025-04-30 SC195376 ns10:Director1 2024-05-01 2025-04-30 SC195376 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC195376 ns10:SmallEntities 2024-05-01 2025-04-30 SC195376 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC195376 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC195376 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC195376 ns10:AbridgedAccounts 2024-05-01 2025-04-30 SC195376 ns10:Director2 2024-05-01 2025-04-30 SC195376 ns10:CompanySecretary1 2024-05-01 2025-04-30 SC195376 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC195376 ns5:CurrentFinancialInstruments 2025-04-30 SC195376 ns5:CurrentFinancialInstruments 2024-04-30 SC195376 ns5:Non-currentFinancialInstruments 2025-04-30 SC195376 ns5:Non-currentFinancialInstruments 2024-04-30 SC195376 ns5:ShareCapital 2025-04-30 SC195376 ns5:ShareCapital 2024-04-30 SC195376 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC195376 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC195376 ns10:Director1 1 2024-04-30 SC195376 ns10:Director1 1 2023-04-30 SC195376 ns10:Director1 1 2024-05-01 2025-04-30 SC195376 ns10:Director1 1 2023-05-01 2024-04-30 SC195376 ns10:Director1 1 2025-04-30 SC195376 ns10:Director1 1 2024-04-30

REGISTERED NUMBER: SC195376 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

TDB PROPERTIES LTD

| TDB PROPERTIES LTD (REGISTERED NUMBER: SC195376) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TDB PROPERTIES LTD |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | R M Cuthbertson

| Miss C J Cuthbertson

| SECRETARY: | Miss L Blacker

| REGISTERED OFFICE: | Suite 4.5 Turnberry House

| 175 West George Street

| Glasgow

| G2 2LB

| REGISTERED NUMBER: | SC195376 (Scotland)

| ACCOUNTANTS: | SD Business Management

| Suite 4.5 Turnberry House

| 175 West George Street

| Glasgow

| G2 2LB

| TDB PROPERTIES LTD (REGISTERED NUMBER: SC195376) |

Abridged Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,116 |  | 2,490 |  |

Investment property | 5 | 750,000 |  | 881,970 |  |

752,116 |  | 884,460 |  |

CURRENT ASSETS

Debtors | 2,711 |  | 2,340 |  |

Cash at bank | 9,493 |  | 14,773 |  |

12,204 |  | 17,113 |  |

CREDITORS

Amounts falling due within one year | 33,275 |  | 48,289 |  |

NET CURRENT LIABILITIES | (21,071 | ) | (31,176 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 731,045 |  | 853,284 |  |

CREDITORS

Amounts falling due after more than one year | (337,448 | ) | (337,470 | ) |

PROVISIONS FOR LIABILITIES | (31,358 | ) | (64,444 | ) |

NET ASSETS | 362,239 |  | 451,370 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 361,939 |  | 451,070 |  |

SHAREHOLDERS' FUNDS | 362,239 |  | 451,370 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| TDB PROPERTIES LTD (REGISTERED NUMBER: SC195376) |

Abridged Balance Sheet - continued

30 April 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

R M Cuthbertson - Director

| TDB PROPERTIES LTD (REGISTERED NUMBER: SC195376) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| TDB Properties 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.

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 as modified by the revaluation of certain assets.

| In accordance with their responsibility as a director, the director has considered the appropriateness of the going concern basis for the preparation of the financial statements.

| Turnover

| Turnover represents the gross amount of rental income received.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| 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 balance sheet date.

| Deferred tax

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

| TDB PROPERTIES LTD (REGISTERED NUMBER: SC195376) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 3,447 |  |

| DEPRECIATION

| At 1 May 2024 | 957 |  |

| Charge for year | 374 |  |

| At 30 April 2025 | 1,331 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,116 |  |

| At 30 April 2024 | 2,490 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 881,970 |  |

| Revaluations | (131,970 | ) |

| At 30 April 2025 | 750,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 750,000 |  |

| At 30 April 2024 | 881,970 |  |

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2010 | 207,675 |  |

| Valuation in 2012 | (30,000 | ) |

| Valuation in 2014 | 40,000 |  |

| Valuation in 2021 | 110,000 |  |

| Valuation in 2022 | 20,000 |  |

| Valuation in 2023 | 43,360 |  |

| Valuation in 2025 | (131,970 | ) |

| Cost | 490,935 |  |

750,000 |  |

| TDB PROPERTIES LTD (REGISTERED NUMBER: SC195376) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | INVESTMENT PROPERTY - continued

| Investment property was valued by the directors at the year end .

6. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Loan | 337,667 |  | 337,667 |  |

| The loan is secured by a fixed charge over the company's heritable property and is repayable on demand.

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

| 30.4.25 |  | 30.4.24

£ | £ |

| R M Cuthbertson

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 60,040 |  | - |  |

| Amounts repaid | (60,946 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (906 | ) | - |  |

8. | RESERVES

| An amount of £228,236.36 contained within the profit and loss reserve relates to property valuations and as such is non distributable.