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Registered number: SC583288 RSB ST. ANDREWS PROPERTIES LTD. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
RSB ST. ANDREWS PROPERTIES LTD. COMPANY INFORMATION
DIRECTORS | Raymond Henry Chyc
| Samuel Sorbara
COMPANY SECRETARY | Raymond Henry Chyc
REGISTERED NUMBER | SC583288
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
RSB ST. ANDREWS PROPERTIES LTD. REGISTERED NUMBER: SC583288 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 3,595 |  | 5,392
Investment property | 5 |  | 2,000,000 |  | 2,000,000
|  |  | 2,003,595 |  | 2,005,392
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 22,663 |  | 43,765 |
Cash at bank and in hand |  | 9,472 |  | 7,843 |
|  | 32,135 |  | 51,608 |
Creditors: amounts falling due within one year | 7 | (2,070,308) |  | (2,099,171) |
NET CURRENT LIABILITIES |  |  | (2,038,173) |  | (2,047,563)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (34,578) |  | (42,171)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (4,562) |  | (1,348) |
|  |  | (4,562) |  | (1,348)
NET LIABILITIES |  |  | (39,140) |  | (43,519)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (39,240) |  | (43,619)
|  |  | (39,140) |  | (43,519)
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RSB ST. ANDREWS PROPERTIES LTD. REGISTERED NUMBER: SC583288 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 May 2026.
Raymond Henry Chyc
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
RSB ST. ANDREWS PROPERTIES LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
RSB St. Andrews Properties Ltd is a private limited company limited by shares incorporated in Scotland with the registration number SC583288. The registered office is Westby, 64 West High Street, Forfar, DD8 1BJ and the principal place of business is Hamilton Grand, St Andrews KY16 9SP. 2. ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The accounts have been prepared on the going concern basis. The company has net liabilities and is dependent on the continuing support of the parent company who has provided loans to the company. It is envisaged that this support will continue for the foreseeable future.
| 2.3 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
RSB ST. ANDREWS PROPERTIES LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in the Statement of income and retained earnings. Page 4
RSB ST. ANDREWS PROPERTIES LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. ACCOUNTING POLICIES (CONTINUED)
| 2.8 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | EMPLOYEES
The average monthly number of employees, including directors, during the year was 2 (2024 - 2) Page 5
RSB ST. ANDREWS PROPERTIES LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Fixtures and fittings
|  | £
| COST OR VALUATION |
| At 1 January 2025 | 17,971
| At 31 December 2025 | 17,971
| DEPRECIATION |
| At 1 January 2025 | 12,579
| Charge for the year on owned assets | 1,797
| At 31 December 2025 | 14,376
| NET BOOK VALUE |
| At 31 December 2025 | 3,595
| At 31 December 2024 | 5,392
5. | INVESTMENT PROPERTY
|  | Investment property
|  | £
| VALUATION |
| At 1 January 2025 | 2,000,000
| AT 31 DECEMBER 2025 | 2,000,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,979,550 | 1,979,550
|  | 1,979,550 | 1,979,550
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RSB ST. ANDREWS PROPERTIES LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,345 | 24,286
| Prepayments and accrued income | 20,318 | 19,479
|  | 22,663 | 43,765
7. | CREDITORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 22,126
| Amounts owed to group undertakings | 2,066,938 | 2,071,911
| Accruals and deferred income | 3,370 | 5,134
|  | 2,070,308 | 2,099,171
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | CONTROLLING PARTY
RSB St Andrews Properties Ltd is a 100% subsidiary of RSB International Inc, a company registered in Canada.
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