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2024-10-31 SC208332 dpl:GroupUndertakings 2023-11-01 2024-10-31 SC208332 dpl:ParticipatingInterests 2023-11-01 2024-10-31 SC208332 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 SC208332 core:ListedExchangeTraded 2023-11-01 2024-10-31 SC208332 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 SC208332 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 SC208332 core:NetGoodwill 2025-10-31 SC208332 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 SC208332 core:LandBuildings 2025-10-31 SC208332 core:PlantMachinery 2025-10-31 SC208332 core:Vehicles 2025-10-31 SC208332 core:FurnitureFittings 2025-10-31 SC208332 core:OfficeEquipment 2025-10-31 SC208332 core:AfterOneYear 2025-10-31 SC208332 core:WithinOneYear 2025-10-31 SC208332 core:ListedExchangeTraded 2025-10-31 SC208332 core:UnlistedNon-exchangeTraded 2025-10-31 SC208332 core:ShareCapital 2025-10-31 SC208332 core:SharePremium 2025-10-31 SC208332 core:RevaluationReserve 2025-10-31 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GROVEMOOR PROPERTIES LIMITED

Registered Number
SC208332
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2025

GROVEMOOR PROPERTIES LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | CRAWFORD, L M

Company Secretary | CRAWFORD, L M

Registered Address | 22 Pendicle Road
| Bearsden
| Glasgow
| G61 1DY

Registered Number | SC208332 (Scotland)

GROVEMOOR PROPERTIES LIMITED
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,091 |  |  |  | 329
Investment property | 4 |  |  | 600,000 |  |  |  | 600,000
|  |  |  | 601,091 |  |  |  | 600,329
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 1,236 |  |  |  | - |  |
Cash at bank and on hand |  | 7,609 |  |  |  | 12,032 |  |
|  | 8,845 |  |  |  | 12,032 |  |
Creditors amounts falling due within one year | 6 | (32,571) |  |  |  | (31,639) |  |
Net current assets (liabilities) |  |  |  | (23,726) |  |  |  | (19,607)
Total assets less current liabilities |  |  |  | 577,365 |  |  |  | 580,722
Creditors amounts falling due after one year | 7 |  |  | (316,073) |  |  |  | (340,345)
Net assets |  |  |  | 261,292 |  |  |  | 240,377
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 210,184 |  |  |  | 210,184
Share premium |  |  |  | 240,020 |  |  |  | 240,020
Other reserves |  |  |  | 347,041 |  |  |  | 347,041
Profit and loss account |  |  |  | (535,953) |  |  |  | (556,868)
Shareholders' funds |  |  |  | 261,292 |  |  |  | 240,377

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 May 2026, and are signed on its behalf by:
CRAWFORD, L M Director Registered Company No. SC208332

GROVEMOOR PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. The company's principal activity during the period continued to be that of an investment property management company.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover policy
--- | ---
| Turnover, being rental income and outlays recoverable from tenants of the Investment Properties.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 898 |  | 898
| Additions | 1,125 |  | 1,125
| At 31 October 25 | 2,023 |  | 2,023
| Depreciation and impairment
| At 01 November 24 | 569 |  | 569
| Charge for year | 363 |  | 363
| At 31 October 25 | 932 |  | 932
| Net book value
| At 31 October 25 | 1,091 |  | 1,091
| At 31 October 24 | 329 |  | 329

4. | Investment property
--- | ---
| The investment property is carried at an open market value of £600,000. This valuation represents the Director's opinion of fair value as at 31 October 2025.

|  | £
| Fair value at 01 November 24 | 600,000
| At 31 October 25 | 600,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1,236 |  | -
| Total | 1,236 |  | -

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,612 |  | 2,995
| Bank borrowings and overdrafts | 13,043 |  | -
| Taxation and social security | 2,810 |  | 2,853
| Other creditors | - |  | 5,120
| Accrued liabilities and deferred income | 14,106 |  | 20,671
| Total | 32,571 |  | 31,639

| The bank loan included in creditors is secured by a fixed and floating charge over the company's assets.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 124,423 |  | 148,695
| Other creditors | 191,650 |  | 191,650
| Total | 316,073 |  | 340,345

| The bank loan included above is secured by a fixed and floating charge over the company's assets.

8. | Directors advances, credits and guarantees
--- | ---
| Creditors: Amounts Due After One Year includes £191,650 (2024: £191,650) due to a Director in respect of finance provided by them to the company. Interest of 7.5% per annum is charged on the loan.