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Registration number: SC637167

Panmure Properties Ltd
Unaudited Financial Statements
for the Year Ended 31 July 2025

Panmure Properties Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 4

Panmure Properties Ltd

(Registration number: SC637167)
Statement of Financial Position as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 230,492 | -
Current assets |  |  |
Debtors | 5 | - | 2
Creditors: Amounts falling due within one year | 6 | (224,187) | -
Net current (liabilities)/assets |  | (224,187) | 2
Net assets |  | 6,305 | 2
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 6,303 | -
Shareholders' funds |  | 6,305 | 2

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 9 April 2026 and signed on its behalf by:

......................................... Mr Alastair Reid Director

Panmure Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
8 Hillview
Edinburgh
EH4 2AB
Scotland

These financial statements were authorised for issue by the Board on 9 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Panmure Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2024 - 0).

4 | Investment properties

| 2025 £
Additions | 230,492
At 31 July | 230,492

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | - | 2
| - | 2

Panmure Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,478 | -
Accruals and deferred income | 1,200 | -
Other creditors | 221,509 | -
| 224,187 | -