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Registered number: SC768582 GERTRUDE ALEXANDER PROPERTIES LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
GERTRUDE ALEXANDER PROPERTIES LIMITED COMPANY INFORMATION
Directors | Michael Clark
| Vivienne Payne
Registered number | SC768582
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
GERTRUDE ALEXANDER PROPERTIES LIMITED REGISTERED NUMBER: SC768582 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 31 December |  | 31 March
|  | 2025 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 327,424 |  | 327,424
Investments |  |  | 12,708 |  | 12,708
|  |  | 340,132 |  | 340,132
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,406,508 |  | 2,366,508 |
Bank and cash balances |  | 1,875 |  | 50,742 |
|  | 2,408,383 |  | 2,417,250 |
Creditors: amounts falling due within one year | 7 | (5,900) |  | (20,000) |
Net current assets |  |  | 2,402,483 |  | 2,397,250
Total assets less current liabilities |  |  | 2,742,615 |  | 2,737,382
Net assets |  |  | 2,742,615 |  | 2,737,382
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,735,438 |  | 2,735,438
Profit and loss account |  |  | 7,177 |  | 1,944
|  |  | 2,742,615 |  | 2,737,382
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GERTRUDE ALEXANDER PROPERTIES LIMITED REGISTERED NUMBER: SC768582 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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 29 May 2026.
Michael Clark
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
GERTRUDE ALEXANDER PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Gertrude Alexander Properties Limited is a private company, limited by shares, registered in Scotland with registration number SC768582 and the company's registered office is 14 City Quay, Dundee, DD1 3JA. 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Rendering of services Revenue 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 revenue 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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. Page 3
GERTRUDE ALEXANDER PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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:
|  |  |  | Long-term leasehold property | - | not depreciated
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.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
3. | Employees
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 31 December | 31 March
|  |  | 2025 | 2025
|  |  | No. | No.
|  | Employees | 2 | 2
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GERTRUDE ALEXANDER PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 April 2025 | 327,424
| At 31 December 2025 | 327,424
| Net book value |
| At 31 December 2025 | 327,424
| At 31 March 2025 | 327,424
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2025 | 12,708
| At 31 December 2025 | 12,708
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GERTRUDE ALEXANDER PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,405,508 | 2,361,508
| Other debtors | 1,000 | 5,000
|  | 2,406,508 | 2,366,508
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Amounts owed to related party | 3,300 | 17,500
| Accruals and deferred income | 2,600 | 2,500
|  | 5,900 | 20,000
8. | Share capital
|  |  |  |  | 31 December | 31 March
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,735,438 (2025 - 2,735,438) Ordinary shares of £1.00 each | 2,735,438 | 2,735,438
9. | Controlling party
The company is owned and controlled by its directors.
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