Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Stephen Inglis 19/11/2018 Caroline Inglis 11/03/2024 01 June 2026 The principal activity of the Company during the financial year was property consultancy. SC608673 2025-09-30 SC608673 bus:Director1 2025-09-30 SC608673 bus:Director2 2025-09-30 SC608673 2024-09-30 SC608673 core:CurrentFinancialInstruments 2025-09-30 SC608673 core:CurrentFinancialInstruments 2024-09-30 SC608673 core:Non-currentFinancialInstruments 2025-09-30 SC608673 core:Non-currentFinancialInstruments 2024-09-30 SC608673 core:ShareCapital 2025-09-30 SC608673 core:ShareCapital 2024-09-30 SC608673 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC608673 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC608673 core:CostValuation 2024-09-30 SC608673 core:DisposalsRepaymentsInvestments 2025-09-30 SC608673 core:CostValuation 2025-09-30 SC608673 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:CurrentFinancialInstruments 2025-09-30 SC608673 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:CurrentFinancialInstruments 2024-09-30 SC608673 bus:OrdinaryShareClass1 2025-09-30 SC608673 2024-10-01 2025-09-30 SC608673 bus:FilletedAccounts 2024-10-01 2025-09-30 SC608673 bus:SmallEntities 2024-10-01 2025-09-30 SC608673 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC608673 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC608673 bus:Director1 2024-10-01 2025-09-30 SC608673 bus:Director2 2024-10-01 2025-09-30 SC608673 2023-10-01 2024-09-30 SC608673 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 SC608673 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC608673 (Scotland)

# REGIONAL PROPERTY INVESTMENT MANAGEMENT LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

REGIONAL PROPERTY INVESTMENT MANAGEMENT LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

Contents

REGIONAL PROPERTY INVESTMENT MANAGEMENT LTD

## BALANCE SHEET

AS AT 30 SEPTEMBER 2025
REGIONAL PROPERTY INVESTMENT MANAGEMENT LTD

## BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Investments | 4 | 100,000 |  | 294,757
|  | 100,000 |  | 294,757
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 5 | 352,958 |  | 337,130
- due after more than one year | 5 | 1,059,400 |  | 1,000,002
Cash at bank and in hand |  | 233,759 |  | 157,015
|  | 1,646,117 |  | 1,494,147
Creditors: amounts falling due within one year | 6 | ( 1,322,012) |  | ( 1,224,629)
Net current assets |  | 324,105 |  | 269,518
Total assets less current liabilities |  | 424,105 |  | 564,275
Net assets |  | 424,105 |  | 564,275
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 424,005 |  | 564,175
Total shareholder's funds |  | 424,105 |  | 564,275

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Regional Property Investment Management Ltd (registered number: SC608673) were approved and authorised for issue by the Board of Directors on 01 June 2026. They were signed on its behalf by:

Stephen Inglis Director |

REGIONAL PROPERTY INVESTMENT MANAGEMENT LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
REGIONAL PROPERTY INVESTMENT MANAGEMENT LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Regional Property Investment Management Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael, 227 West George Street, Glasgow, G2 2ND, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Prior year adjustment

The prior year was adjusted to bring in the Investment held by Regional Property Investment Management Ltd in Pacific Shelf 1864 Limited onto the balance sheet. This has increased the investments held as at 30/09/2024 to £294,757 and the amounts due to directors as at 30/09/2024 to £1,221,915.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, 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 classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities including creditors 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.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Prior year adjustment

A prior year adjustment was made to bring an investment held by Regional Property Investment Management Ltd in the company Pacific Shelf 1864 Limited. These shares were purchased a number of years ago but were missed from the accounts.

|  | As previously reported |  | Adjustment |  | As restated
Year ended 30 September 2024 |  | £ |  | £ |  | £
Investments |  | 100,000 |  | 194,757 |  | 294,757
Director's Loan Account |  | (1,027,158) |  | (194,757) |  | (1,221,915)

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 October 2024 | 294,757 |  | 294,757
Disposals | ( 194,757) |  | ( 194,757)
At 30 September 2025 | 100,000 |  | 100,000
Carrying value at 30 September 2025 | 100,000 |  | 100,000
Carrying value at 30 September 2024 | 294,757 |  | 294,757

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Amounts owed by connected companies | 332,310 |  | 332,310
Other debtors | 20,648 |  | 4,820
| 352,958 |  | 337,130
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 1,059,400 |  | 1,000,002

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 1,322,012 |  | 1,224,629

Amounts owed to related parties are repayable on demand and do not bear interest.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed to Director | 1,319,657 |  | 1,221,915

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts owed by related parties | 332,310 |  | 332,310