BrightAccountsProduction v1.0.0 v1.0.0 2025-01-24 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company during the period under review was property investment and management. 6 June 2026 1 16205904 2026-01-31 16205904 2025-01-23 16205904 2025-01-24 2026-01-31 16205904 uk-bus:PrivateLimitedCompanyLtd 2025-01-24 2026-01-31 16205904 uk-curr:PoundSterling 2025-01-24 2026-01-31 16205904 uk-bus:FullAccounts 2025-01-24 2026-01-31 16205904 uk-bus:Director1 2025-01-24 2026-01-31 16205904 uk-bus:RegisteredOffice 2025-01-24 2026-01-31 16205904 uk-bus:Agent1 2025-01-24 2026-01-31 16205904 uk-core:ShareCapital 2026-01-31 16205904 uk-core:RetainedEarningsAccumulatedLosses 2026-01-31 16205904 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 16205904 uk-bus:FRS102 2025-01-24 2026-01-31 16205904 uk-core:WithinOneYear 2026-01-31 16205904 uk-core:AfterOneYear 2026-01-31 16205904 uk-core:MoreThanFiveYears 2026-01-31 16205904 2025-01-24 2026-01-31 16205904 uk-bus:AuditExempt-NoAccountantsReport 2025-01-24 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares

Strachan Property Portfolio Limited

Director's Report and Unaudited Financial Statements

for the financial period from 24 January 2025 (date of incorporation) to 31 January 2026

Strachan Property Portfolio Limited

DIRECTOR AND OTHER INFORMATION

Director | Mrs Kathryn Strachan
Company Registration Number | 16205904
Registered Office | 167 - 169 Great Portland Street
| 5th Floor
| London
| W1W 5PF
| United Kingdom
Business Address | 24 Branders Place
| South Queensferry
| EH30 9AQ
| United Kingdom
Accountants | Jarem Accountancy Services Limited
| 10 Leighton Industrial Park
| Billington Road
| Leighton Buzzard
| LU7 4AJ
| GB

Strachan Property Portfolio Limited

DIRECTOR'S REPORT

for the financial period from 24 January 2025 (date of incorporation) to 31 January 2026

The director presents their report and the unaudited financial statements for the financial period from 24 January 2025 (date of incorporation) to 31 January 2026.

Principal Activity

The principal activity of the company during the period under review was property investment and management.

Director

The director who served during the financial period is as follows:

Mrs Kathryn Strachan

There were no changes in shareholdings between 31 January 2026 and the date of signing the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mrs Kathryn Strachan

Director

6 June 2026

Strachan Property Portfolio Limited

PROFIT AND LOSS ACCOUNT

for the financial period from 24 January 2025 (date of incorporation) to 31 January 2026

|  | Jan 26
| Notes | £

Turnover |  | 14,850
|  | ─────────
Gross profit |  | 14,850
Administrative expenses |  | (17,726)
|  | ─────────
Operating loss |  | (2,876)
Interest payable and similar expenses |  | (10,390)
|  | ─────────
Loss before taxation |  | (13,266)
Tax on loss |  | -
|  | ─────────
Loss for the financial period |  | (13,266)
|  | ─────────
Total comprehensive income |  | (13,266)
|  | ═════════

Strachan Property Portfolio Limited

Company Registration Number: 16205904

BALANCE SHEET

as at 31 January 2026

|  |  | Jan 26
|  | Notes | £
Fixed Assets

Tangible assets |  | 6 | 347,700
|  |  | ─────────
Current Assets

Debtors |  | 7 | 10
Cash and cash equivalents |  |  | 1,541
|  |  | ─────────
|  |  | 1,551
|  |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (111,420)
|  |  | ─────────
Net Current Liabilities |  |  | (109,869)
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 237,831
Creditors:

amounts falling due after more than one year |  | 9 | (251,087)
|  |  | ─────────
Net Liabilities |  |  | (13,256)
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10
Retained earnings |  |  | (13,266)
|  |  | ─────────
Equity attributable to owners of the company |  |  | (13,256)
|  |  | ═════════
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).

For the financial period from 24 January 2025 (date of incorporation) to 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 6 June 2026

________________________________ |  |  |
Mrs Kathryn Strachan |  |  |
Director |  |  |

Strachan Property Portfolio Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 24 January 2025 (date of incorporation) to 31 January 2026

1. | General Information
| Strachan Property Portfolio Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 16205904. The registered office of the company is 167 - 169 Great Portland Street, 5th Floor, London, W1W 5PF, United Kingdom. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Profit and Loss Account.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 12 month 8 days period from 24 January 2025 (date of incorporation) to 31 January 2026.

4. | Statement on previous periods
| The company did not present financial statements for previous periods.

5. | Employees
| The average monthly number of employees, including director, during the financial period was 1, (Jan 25 - 1).
|  | Jan 26
|  | Number
| Directors | 1
|  | ═════════

6. | Tangible assets
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 24 January 2025 | - | -
| Additions | 347,700 | 347,700
|  | ───────── | ─────────
| At 31 January 2026 | 347,700 | 347,700
|  | ───────── | ─────────
| Depreciation
| At 24 January 2025 | - | -
|  | ───────── | ─────────
| At 31 January 2026 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 January 2026 | 347,700 | 347,700
|  | ═════════ | ═════════

7. | Debtors | Jan 26
|  | £
| Director's current account | 10
|  | ═════════

8. | Creditors | Jan 26
| Amounts falling due within one year | £
| Amounts owed to group undertakings | 110,340
| Accruals | 1,080
|  | ─────────
|  | 111,420
|  | ═════════

9. | Creditors | Jan 26
| Amounts falling due after more than one year | £
| Bank loan | 251,087
|  | ═════════
| Loans
| Repayable in five years or more | 251,087
|  | ═════════

10. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.