Rubislaw Property Company Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Rubislaw Property Company Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rubislaw Property Company Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Rubislaw Property Company Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rubislaw Property Company Limited and state those matters that we have agreed to state to the directors of Rubislaw Property Company Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rubislaw Property Company Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Rubislaw Property Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rubislaw Property Company Limited . You consider that Rubislaw Property Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rubislaw Property Company Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

Page 1

Page 2

Rubislaw Property Company Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC196600

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		600,000		600,000

			600,000		600,000
CURRENT ASSETS
Debtors	5	1,195		-
Cash at bank and in hand		44,426		39,188

		45,621		39,188
Creditors: Amounts Falling Due Within One Year	6	(29,348 )		(27,619 )

NET CURRENT ASSETS (LIABILITIES)			16,273		11,569

TOTAL ASSETS LESS CURRENT LIABILITIES			616,273		611,569

NET ASSETS			616,273		611,569

CAPITAL AND RESERVES
Called up share capital			2,250		2,250
Fair value reserve	8		105,398		105,398
Profit and Loss Account			508,625		503,921

SHAREHOLDERS' FUNDS			616,273		611,569

Page 2

Page 3

Rubislaw Property Company Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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.

The financial statements were approved by the board of directors on 27 May 2026 and were signed on its behalf by:

Mr I McLennan

Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Rubislaw Property Company Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Rubislaw Property Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC196600 . The registered office is 6 Merchiston Place, Edinburgh, EH10 4NR.

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

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 includes revenue earned from income derived from leasing out properties held by the company. Property rental income received is recognised on a straight-line basis over the life of the relevant lease agreement.

2.3. Investment Properties

Investment properties are included in the accounts at fair value based on a valuation carried out by the directors of the

company or an independent external valuer.

2.4. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.5. Taxation

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

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: NIL (2025: NIL)

Page 4

Page 5

Rubislaw Property Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	600,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	494,602	494,602

Fair value at 31 March 2026 is represented by:
	£
Valuation in 2015	505,398
Valuation in 2021	(400,000)
Cost	494,602
	600,000

Investment property was valued on an open market basis on 31 March 2026 by the directors.

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,110	-
Other debtors	85	-

	1,195	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	222	-
Corporation tax	11,087	11,235
VAT	2,882	2,965
Accruals and deferred income	12,661	11,547
Directors' loan accounts	2,496	1,872

	29,348	27,619

Page 5

Page 6

Rubislaw Property Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Ian McLennan	(936 )	-	(312 )	-	(1,248 )
Mr Michael Anderson	(936 )	-	(312 )	-	(1,248 )

The above loans are interest free and have no fixed repayment terms.

8. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	105,398	503,921
Profit for the year and total comprehensive income	-	45,078

Dividends paid	-	(40,374)

As at 31 March 2026	105,398	508,625

Page 6