The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

ATK Property Group Limited is a private company limited by shares incorporated and domiciled in Scotland. The registered office is Marlee House, Kinloch, Blairgowrie, Perthshire, United Kingdom, PH10 6SD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

At the balance sheet date, the company has net liabilities of £743,486 (2024: £674,988) with creditors due after one year of £28,315,246 (2024: £27,940,106), and amounts due from group undertakings of £27,639,481 (2024: £27,241,857). These creditors are not expected to be settled within the next 12 months from date of signing of the financial statements and obligations arising are expected to be met by amounts received from Ardmuir Limited, the company's trading subsidiary company.true

Because of this, at the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

During the prior period, the company extended its accounting year end from 31 July to 31 August, to align with its subsidiary company. As such, the comparison period of these financial statements represent a 13 month comparative period. Therefore the comparative amounts presented in the financial statements (including the related notes) are not directly comparable.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss account.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Cash and cash equivalents are basic financial assets and include cash in hand and other short-term liquid investments with original maturities of three months or less.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

All of the company's financial assets and liabilities are classified as basic.

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are not amortised.

Basic financial liabilities, including creditors, and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The average monthly number of persons (including directors) employed by the company during the year was:

The directors are not remunerated in this entity.

Details of the company's subsidiaries at 31 August 2025 are as follows:

Ardmuir (Pittodrie Place) Limited is 100% owned by Ardmuir Limited.

Amounts owed by group undertakings are interest free and repayable on demand.

The bank loan is secured over the assets of one of Ardmuir Limited. The loan attracts interest at a variable rate and is repayable in full in August 2030.

A £7,250,000 loan note has been issued by one of the Company’s shareholders. At the year end, the total amount outstanding was £8,440,249 (2024: £7,486,018), including accrued interest for the year of £625,140 (2024: £579,091). Interest is charged at a variable rate linked to ATK Property Group Limited's bank borrowings. The loan is repayable following the sale of selected investment properties held within its subsidiary undertaking or at any date as mutually agreed by the shareholders.

The share capital account records the nominal value of shares issued. The Ordinary A and B shares carry no rights to fixed income and equal voting rights.

The company is a joint venture between R Thom, director, and Ogilvie Construction Limited, a company where D Ogilvie, director, is the ultimate controlling party of.

The company is not considered to have a single controlling party.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.