REGISTERED NUMBER: SC828332 (Scotland)

Unaudited Financial Statements

For The Period 8 November 2024 to 30 November 2025

for

Rch Property Investment Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Hunter

REGISTERED OFFICE:

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

REGISTERED NUMBER:

SC828332 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

3,273

Investment property

5

205,379

208,652

CURRENT ASSETS

Debtors

6

9,032

Cash at bank

7,542

16,574

CREDITORS

Amounts falling due within one year

7

196,172

NET CURRENT LIABILITIES

(179,598

)

TOTAL ASSETS LESS CURRENT LIABILITIES

29,054

CREDITORS

Amounts falling due after more than one year

8

68,513

NET LIABILITIES

(39,459

)

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

10

23,970

Retained earnings

(63,529

)

SHAREHOLDERS' FUNDS

(39,459

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

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 director and authorised for issue on 24 April 2026 and were signed by:

C D Hunter - Director

1.	STATUTORY INFORMATION

Rch Property Investment 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.

Management have reviewed the financial position of the business and believe the business will continue for the foreseeable future. Therefore, the accounts have been prepared on the going concern basis.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

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.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

Taxation

Taxation for the period 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 period 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 period was 1 .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

3,851

At 30 November 2025

3,851

DEPRECIATION

Charge for period

578

At 30 November 2025

578

NET BOOK VALUE

At 30 November 2025

3,273

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

181,409

Revaluations

23,970

At 30 November 2025

205,379

NET BOOK VALUE

At 30 November 2025

205,379

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

23,970

Cost

181,409

205,379

If the properties had not been revalued they would have been included at the following historical cost:

£

Cost

181,409

The properties were valued on an open market basis on 30 November 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

9,032

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

64,999

Other creditors

131,173

196,172

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

68,513

9.	SECURED DEBTS

At year-end, the following lenders held security over the following:

Together Commercial Finance Limited hold a floating charge covering all the property or undertaking of the company, as well as security over the properties at Broad Street and St. Mary's Place specifically.

Paratus AMC Limited hold security over the property at Millbank Row.

10.

RESERVES

Fair

value

reserve

£

Transfer to fair value reserve

23,970

At 30 November 2025

23,970