Company registration number SC485075 (Scotland)
MIJAS CALLE LONDRES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
MIJAS CALLE LONDRES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
MIJAS CALLE LONDRES LIMITED
BALANCE SHEET
AS AT 28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment properties
3
608,968
608,968
Current assets
-
-
Creditors: amounts falling due within one year
4
(622,828)
(621,658)
Net current liabilities
(622,828)
(621,658)
Total assets less current liabilities
(13,860)
(12,690)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(13,960)
(12,790)
Total equity
(13,860)
(12,690)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 7 April 2026 and are signed on its behalf by:
P GRAY
P Gray
Director
Company Registration No. SC485075
MIJAS CALLE LONDRES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -
1
Accounting policies
Company information

Mijas Calle Londres Limited is a private company limited by shares incorporated in Scotland. The registered office is Brae Lodge, Ordhead, Sauchen, Inverurie, Aberdeenshire, AB51 7QT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

These financial statements are prepared on the going concern basis. At the balance sheet date, the company had net current liabilities of £622,828. Included within these liabilities are amounts due to the directors and related undertakings of £621,828. The financial statements are prepared on a going concern basis which assumes that the company will continue to meet its liabilities as they fall due. Furthermore, the directors have confirmed they shall continue to support the company to facilitate its ability to continue trading as a going concern for the foreseeable future. As a result, the directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Investment properties

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 reporting end date. Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

1.4
Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
MIJAS CALLE LONDRES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
3
Investment property
2026
£
Fair value
At 1 March 2025 and 28 February 2026
608,968

The 2026 valuations were made by the directors on a fair value basis, reflecting open market value at the measurement date.

The director considers that there has been no material change in the property value at the year end.

4
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
1,170
Other creditors
621,828
619,488
Accruals and deferred income
1,000
1,000
622,828
621,658
5
Related party transactions

During the current year the company made no advances to directors and received credits of £2,340 resulting in a balance of £621,828 due by the company to the director at the year end (2025 – £619,488).

There are no fixed repayment terms, nor is interest charged on the above balance.

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