Company registration number SC749917 (Scotland)
BIRDEN PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BIRDEN PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BIRDEN PROPERTIES LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
272,000
271,370
Current assets
Debtors
5
425
851
Cash at bank and in hand
7,604
12,078
8,029
12,929
Creditors: amounts falling due within one year
6
(106,578)
(116,017)
Net current liabilities
(98,549)
(103,088)
Total assets less current liabilities
173,451
168,282
Creditors: amounts falling due after more than one year
7
(181,646)
(181,545)
Net liabilities
(8,195)
(13,263)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(8,295)
(13,363)
Total equity
(8,195)
(13,263)

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 2 June 2026
Mrs I Edes Gallop
Director
Company registration number SC749917 (Scotland)
BIRDEN PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Birden Properties Limited is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Basis of preparation

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

The company’s liabilities exceeded its assets by £8,195 at November 2025 (2024: £13,263). The company is thus dependent on the continued financial support of its creditors. The director is confident of this continuing support and of the company’s long term trading prospects and on this basis considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of financial support.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

BIRDEN PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
3
Employees

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

2025
2024
Number
Number
Total
1
1
4
Investment property
2025
£
Fair value
At 1 December 2024
271,370
Additions
630
At 30 November 2025
272,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
425
851
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
106,578
116,017
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
181,646
181,545
2025-11-30 2024-12-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs I Edes Gallop SC749917 2024-12-01 2025-11-30 SC749917 2025-11-30 SC749917 2024-11-30 SC749917 core:WithinOneYear 2025-11-30 SC749917 core:WithinOneYear 2024-11-30 SC749917 core:AfterOneYear 2025-11-30 SC749917 core:AfterOneYear 2024-11-30 SC749917 core:ShareCapital 2025-11-30 SC749917 core:ShareCapital 2024-11-30 SC749917 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC749917 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC749917 bus:Director1 2024-12-01 2025-11-30 SC749917 2023-12-01 2024-11-30 SC749917 2024-11-30 SC749917 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC749917 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 SC749917 core:CurrentFinancialInstruments 2025-11-30 SC749917 core:CurrentFinancialInstruments 2024-11-30 SC749917 core:Non-currentFinancialInstruments 2025-11-30 SC749917 core:Non-currentFinancialInstruments 2024-11-30 SC749917 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC749917 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC749917 bus:FRS102 2024-12-01 2025-11-30 SC749917 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC749917 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP