REGISTERED NUMBER: SC128010 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Erskine Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G M P Shaw

SECRETARY:

MBM Secretarial Services Limited

REGISTERED OFFICE:

Suite 2, Groundfloor

Orchard Brae House

30 Queensferry Road

Edinburgh

EH4 2HS

REGISTERED NUMBER:

SC128010 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Property, plant and equipment

4

-

-

Investments

5

5,000

10,000

Investment property

6

565,000

565,000

570,000

575,000

CURRENT ASSETS

Debtors

7

40,903

42,248

Cash at bank

176,990

183,978

217,893

226,226

CREDITORS

Amounts falling due within one year

8

13,224

10,821

NET CURRENT ASSETS

204,669

215,405

TOTAL ASSETS LESS CURRENT LIABILITIES

774,669

790,405

PROVISIONS FOR LIABILITIES

125,854

125,854

NET ASSETS

648,815

664,551

CAPITAL AND RESERVES

Called up share capital

38,124

38,124

Share premium

142,459

142,459

Fair value reserve

9

377,563

377,563

Retained earnings

90,669

106,405

SHAREHOLDERS' FUNDS

648,815

664,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2026 and were signed by:

G M P Shaw - Director

1.	STATUTORY INFORMATION

Erskine Estates Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method; Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Going concern

The directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

44,566

DEPRECIATION

At 1 October 2024

and 30 September 2025

44,566

NET BOOK VALUE

At 30 September 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

10,000

Impairments

(5,000

)

At 30 September 2025

5,000

NET BOOK VALUE

At 30 September 2025

5,000

At 30 September 2024

10,000

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2025

(40,000

)

Cost

45,000

5,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

565,000

NET BOOK VALUE

At 30 September 2025

565,000

At 30 September 2024

565,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2024

503,417

Cost

61,583

565,000

The investment property comprised in the financial statements was valued by D M Hall on 10th November 2024.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,000

2,400

Amounts owed by group undertakings

38,119

38,119

Other debtors

1,784

1,729

40,903

42,248

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

7,028

2,348

Other creditors

6,196

8,473

13,224

10,821

9.

RESERVES

Fair

value

reserve

£

At 1 October 2024

and 30 September 2025

377,563

10.	ULTIMATE CONTROLLING PARTY

Erskine Properties Limited is holder of 100% of the share capital and is the ultimate parent undertaking.