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REGISTERED NUMBER: SC666246 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Legacy Property Developments (Hjee)

Limited

Legacy Property Developments (Hjee)

Limited (Registered number: SC666246)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Legacy Property Developments (Hjee)

Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | A S Mckie

| REGISTERED OFFICE: | Unit 3, KPP Chartered Accountants

| Morris Park

| 37 Rosyth Road

| Glasgow

| G5 0YE

| REGISTERED NUMBER: | SC666246 (Scotland)

| ACCOUNTANTS: | Key Professional Partnership Ltd

| Unit 3

| Morris Park

| 37 Rosyth Road

| Glasgow

| G5 0YE

Legacy Property Developments (Hjee)

Limited (Registered number: SC666246)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 875,000 |  | 875,000 |  |

CURRENT ASSETS

Debtors | 5 | 1,894 |  | 2,810 |  |

Cash at bank | 2,241 |  | 1,632 |  |

4,135 |  | 4,442 |  |

CREDITORS

Amounts falling due within one year | 6 | 329,805 |  | 320,984 |  |

NET CURRENT LIABILITIES | (325,670 | ) | (316,542 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 549,330 |  | 558,458 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (359,476 | ) | (371,961 | ) |

PROVISIONS FOR LIABILITIES | (52,250 | ) | (52,250 | ) |

NET ASSETS | 137,604 |  | 134,247 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 8 | 275,000 |  | 275,000 |  |

Retained earnings | (137,496 | ) | (140,853 | ) |

137,604 |  | 134,247 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Legacy Property Developments (Hjee)

Limited (Registered number: SC666246)

Balance Sheet - continued

31 July 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 April 2026 and were signed by:

A S Mckie - Director

Legacy Property Developments (Hjee)

Limited (Registered number: SC666246)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Legacy Property Developments (Hjee) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 Profit and Loss Account, 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.

3. | EMPLOYEES AND DIRECTORS

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

Legacy Property Developments (Hjee)

Limited (Registered number: SC666246)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 875,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 875,000 |  |

| At 31 July 2024 | 875,000 |  |

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2022 | 275,000 |  |

| Cost | 600,000 |  |

875,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

| 31.7.25 |  | 31.7.24

£ | £ |

| Cost | 600,000 |  | 600,000 |  |

| the investment property was valued on an open market basis on 31 July 2022 by the directors .

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | - |  | 800 |  |

| Other debtors | 1,894 |  | 2,010 |  |

1,894 |  | 2,810 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 45,126 |  | 47,243 |  |

| Trade creditors | 7 |  | - |  |

| Amounts owed to associates | 223,856 |  | 109,220 |  |

| Taxation and social security | 3,043 |  | 2,343 |  |

| Other creditors | 57,773 |  | 162,178 |  |

329,805 |  | 320,984 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 359,476 |  | 371,961 |  |

Legacy Property Developments (Hjee)

Limited (Registered number: SC666246)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 August 2024

| and 31 July 2025 | 275,000 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31.7.25 |  | 31.7.24

£ | £ |

| A S Mckie

| Balance outstanding at start of year | (79,901 | ) | (79,901 | ) |

| Amounts advanced | 79,589 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (312 | ) | (79,901 | ) |