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REGISTERED NUMBER: SC597377 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BALCARRES PROPERTY LTD

BALCARRES PROPERTY LTD (REGISTERED NUMBER: SC597377) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Report of the Accountants | 2 |

| Abridged Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| BALCARRES PROPERTY LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Director: | Mr A Brown

| Registered office: | 93 Curriehill Road Currie

| Mid Lothian

| EH14 5PS

| Registered number: | SC597377 (Scotland)

| Accountants: | Workwell People Solutions Limited

| 4th Floor

| Radius House

| 51 Clarendon Road

| Watford

| Hertfordshire

| WD17 1HP

| BALCARRES PROPERTY LTD |

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF

BALCARRES PROPERTY LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages three to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Workwell People Solutions Limited

4th Floor

Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

Date: .............................................

BALCARRES PROPERTY LTD (REGISTERED NUMBER: SC597377) |

ABRIDGED BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 150,000 |  | 150,411 |  |

Current assets

Debtors | 231 |  | 245 |  |

Cash at bank | 9,085 |  | 10,422 |  |

9,316 |  | 10,667 |  |

Creditors

Amounts falling due within one year | 42,984 |  | 42,672 |  |

Net current liabilities | (33,668 | ) | (32,005 | ) |

Total assets less current liabilities | 116,332 |  | 118,406 |  |

Creditors

Amounts falling due after more than one year | 6 | (101,668 | ) | (101,674 | ) |

Provisions for liabilities | (1,915 | ) | (1,915 | ) |

Net assets | 12,749 |  | 14,817 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Fair value reserve | 8,165 |  | 8,165 |  |

Retained earnings | 4,484 |  | 6,552 |  |

Shareholders' funds | 12,749 |  | 14,817 |  |

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.

BALCARRES PROPERTY LTD (REGISTERED NUMBER: SC597377) |

ABRIDGED BALANCE SHEET - continued

30 SEPTEMBER 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 June 2026 and were signed by:

Mr A Brown - Director

BALCARRES PROPERTY LTD (REGISTERED NUMBER: SC597377) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Balcarres Property Ltd 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. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover 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.

| Fixtures and fittings | - | 33% on cost

| Computer equipment | - | 33% on cost

4. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | Tangible fixed assets

| Totals

£ |

| Cost or valuation

| At 1 October 2024

| and 30 September 2025 | 151,233 |  |

| Depreciation

| At 1 October 2024 | 822 |  |

| Charge for year | 411 |  |

| At 30 September 2025 | 1,233 |  |

| Net book value

| At 30 September 2025 | 150,000 |  |

| At 30 September 2024 | 150,411 |  |

BALCARRES PROPERTY LTD (REGISTERED NUMBER: SC597377) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | Tangible fixed assets - continued

| Cost or valuation at 30 September 2025 is represented by:

| Totals

£ |

| Valuation in 2020 | 80 |  |

| Valuation in 2021 | 15,000 |  |

| Valuation in 2022 | (5,000 | ) |

| Cost | 141,153 |  |

151,233 |  |

6. | Creditors: amounts falling due after more than five years |

2025 | 2024 |

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 101,668 |  | 101,674 |  |

7. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 101,668 |  | 101,674 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr A Brown

| Balance outstanding at start of year | (42,585 | ) | (42,273 | ) |

| Amounts repaid | (312 | ) | (312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (42,897 | ) | (42,585 | ) |

BALCARRES PROPERTY LTD (REGISTERED NUMBER: SC597377) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | Ultimate controlling party

| The ultimate controlling party is Mr A Brown.