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REGISTERED NUMBER: SC034846 (Scotland)

Unaudited Financial Statements

for the Year Ended 8 April 2026

for

Sidnor Property Limited

| Sidnor Property Limited (Registered number: SC034846) |

Contents of the Financial Statements

for the Year Ended 8 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Sidnor Property Limited |

Company Information

for the Year Ended 8 April 2026

| DIRECTORS: | Mrs K S Paterson LLB

| Mr A B W Smith LLB

| REGISTERED OFFICE: | Messrs Brown & McRae

| Anderson House

| 9-15 Frithside Street

| Fraserburgh

| Aberdeenshire

| AB43 9AB

| REGISTERED NUMBER: | SC034846 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 27 Finlayson Street

| Fraserburgh

| Aberdeenshire

| AB43 9JQ

| Sidnor Property Limited (Registered number: SC034846) |

Balance Sheet

8 April 2026

| 8.4.26 | 8.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,000 |  | 2,000 |  |

CURRENT ASSETS

Debtors | 5 | 14 |  | - |  |

Cash at bank | 19,848 |  | 34,829 |  |

19,862 |  | 34,829 |  |

CREDITORS

Amounts falling due within one year | 6 | 594 |  | 10,644 |  |

NET CURRENT ASSETS | 19,268 |  | 24,185 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,268 |  | 26,185 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Revaluation reserve | 7 | 1,920 |  | 1,920 |  |

Capital redemption reserve | 2 |  | 2 |  |

Retained earnings | 19,343 |  | 24,260 |  |

SHAREHOLDERS' FUNDS | 21,268 |  | 26,185 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 8 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 8 April 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.

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 Statement of Income and Retained Earnings has not been delivered.

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

Mrs K S Paterson LLB - Director

| Sidnor Property Limited (Registered number: SC034846) |

Notes to the Financial Statements

for the Year Ended 8 April 2026

1. | STATUTORY INFORMATION

| Sidnor Property 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.

| Investment property

| Investment property is reported at fair value. The land and property held was revalued by the directors in the 2024 financial year and the remaining assets held are considered to be stated at fair market value..

| Any gains or losses on revaluation are recognised directly against the revaluation reserve as per the longstanding policy. No deferred taxation is recognised on any potential gains.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current 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.

| No deferred taxation is recognised on any potential gains on investment disposal.

| Debtors and creditors receivable /payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative costs.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 9 April 2025

| and 8 April 2026 | 2,000 |  |

| NET BOOK VALUE

| At 8 April 2026 | 2,000 |  |

| At 8 April 2025 | 2,000 |  |

| Sidnor Property Limited (Registered number: SC034846) |

Notes to the Financial Statements - continued

for the Year Ended 8 April 2026

4. | INVESTMENT PROPERTY - continued

| Fair value at 8 April 2026 is represented by:

£ |

| Valuation in 2024 | 1,920 |  |

| Cost | 80 |  |

2,000 |  |

| The Investment Property was revalued by the directors in the 2024 financial year and the remaining assets held are considered to be stated at fair market value.

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

| 8.4.26 |  | 8.4.25

£ | £ |

| Other debtors | 14 |  | - |  |

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

| 8.4.26 |  | 8.4.25

£ | £ |

| Taxation and social security | - |  | 8,115 |  |

| Other creditors | 594 |  | 2,529 |  |

594 |  | 10,644 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 9 April 2025

| and 8 April 2026 | 1,920 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mrs K S Paterson LLB.