Abbotsford Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC696346

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,240,000		-

			1,240,000		-
CURRENT ASSETS
Debtors	5	85,000		39,595
Cash at bank and in hand		1,441		44

		86,441		39,639
Creditors: Amounts Falling Due Within One Year	6	(76,103 )		(13,584 )

NET CURRENT ASSETS (LIABILITIES)			10,338		26,055

TOTAL ASSETS LESS CURRENT LIABILITIES			1,250,338		26,055

Creditors: Amounts Falling Due After More Than One Year	7		(943,491 )		-

NET ASSETS			306,847		26,055

CAPITAL AND RESERVES
Called up share capital	8		1		1
Revaluation reserve	10		348,426		-
Profit and Loss Account			(41,580 )		26,054

SHAREHOLDERS' FUNDS			306,847		26,055

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Abbotsford Investments Limited

Balance Sheet (continued)

As At 31 October 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Adam Boyd

Director

22 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Abbotsford Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC696346 . The registered office is 6 Ashburton Park, East Kilbride, G75 8PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investment Property

	31 October 2025
	£
Fair Value
As at 1 November 2024	-
Additions	891,574
Revaluations	348,426

As at 31 October 2025	1,240,000

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Other debtors	85,000	39,595

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Abbotsford Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Amounts owed to participating interests	6,368	9,068
Other creditors	69,735	2,264
Taxation and social security	-	2,252

	76,103	13,584

7. Creditors: Amounts Falling Due After More Than One Year

	31 October 2025	31 October 2024
	£	£
Bank loans	943,491	-

8. Share Capital

	31 October 2025	31 October 2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Adam Boyd	18,517	-	(18,517 )	-	-

The above loan is unsecured, interest free and repayable on demand.

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	-	26,054
Loss for year	-	(67,634)

Surplus on revaluation	348,426	-

Other comprehensive income for the year	348,426	-

Total comprehensive income for the year	348,426	(67,634 )

As at 31 October 2025	348,426	(41,580 )

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