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REGISTERED NUMBER: SC695478 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

BJK Winton Properties Limited

| BJK Winton Properties Limited (Registered number: SC695478) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BJK Winton Properties Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | Mr B J Winton

| Mrs J J Winton

| Mr J D Winton

| Mr K F Winton

| REGISTERED OFFICE: | 42 Queens Road

| Aberdeen

| AB15 4YE

| REGISTERED NUMBER: | SC695478 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| BJK Winton Properties Limited (Registered number: SC695478) |

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 220 |  | - |  |

Investment property | 5 | 2,056,975 |  | 2,056,975 |  |

2,057,195 |  | 2,056,975 |  |

CURRENT ASSETS

Debtors | 6 | 2,317 |  | 2,266 |  |

Cash at bank and in hand | 41,288 |  | 38,450 |  |

43,605 |  | 40,716 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,418,281 |  | 1,410,650 |  |

NET CURRENT LIABILITIES | (1,374,676 | ) | (1,369,934 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 682,519 |  | 687,041 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 773,690 |  | 773,690 |  |

NET LIABILITIES | (91,171 | ) | (86,649 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 10 | (111,476 | ) | (111,476 | ) |

Retained earnings | 20,205 |  | 24,727 |  |

(91,171 | ) | (86,649 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

| BJK Winton Properties Limited (Registered number: SC695478) |

Balance Sheet - continued

31 January 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

Mr B J Winton - Director

| BJK Winton Properties Limited (Registered number: SC695478) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| BJK Winton Properties Limited 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.

| At 31 January 2026 the company's liabilities exceeded it's total assets. The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the directors and shareholders.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

| BJK Winton Properties Limited (Registered number: SC695478) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 February 2025 | 1,998 |  |

| Additions | 329 |  |

| At 31 January 2026 | 2,327 |  |

| DEPRECIATION

| At 1 February 2025 | 1,998 |  |

| Charge for year | 109 |  |

| At 31 January 2026 | 2,107 |  |

| NET BOOK VALUE

| At 31 January 2026 | 220 |  |

| At 31 January 2025 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025

| and 31 January 2026 | 2,056,975 |  |

| NET BOOK VALUE

| At 31 January 2026 | 2,056,975 |  |

| At 31 January 2025 | 2,056,975 |  |

| Fair value at 31 January 2026 is represented by:

£ |

| Valuation in 2025 | (111,476 | ) |

| Cost | 2,168,451 |  |

2,056,975 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Other debtors | 2,317 |  | 2,266 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Taxation and social security | - |  | 3,559 |  |

| Other creditors | 1,418,281 |  | 1,407,091 |  |

1,418,281 |  | 1,410,650 |  |

| BJK Winton Properties Limited (Registered number: SC695478) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans | 773,690 |  | 773,690 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 773,690 |  | 773,690 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans | 773,690 |  | 773,690 |  |

| Bank borrowings are secured by a standard security over the company's heritable property at 148B Gray Street, Aberdeen; 15 MacAulay Drive, Aberdeen; 188 Headland Court, Aberdeen; Flat 8, Albert Den, Aberdeen; 134C Great Western Road, Aberdeen; 35 Roslin Place, Aberdeen; 134E Great Western Road, Aberdeen; 18 Grimond Court, Aberdeen; 69 Headland Court, Aberdeen; by floating charge in favour of Aldermore Bank PLC covering all the property or undertakings of the company.

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 February 2025

| and 31 January 2026 | (111,476 | ) |

11. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors who own 100% of the called up share capital.