Abidha Properties Limited Filleted Accounts Cover |  |

| Abidha Properties Limited |
|  | Company No. SC360285 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 May 2026 |  |  |

Abidha Properties Limited Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 31 May 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was real estate agencies.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
M. Khan |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
M. Khan |  |  |  |  |  |
Director |  |  |  |  |  |
30 June 2026 |  |  |  |  |  |

Abidha Properties Limited Balance Sheet Registrar |  |

at | 31 May 2026 |  |  |  |  |  |  |
Company No. | SC360285 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 1,214,622 |  |  |  | 1,160,836
|  |  |  |  |  | 1,214,622 |  |  |  | 1,160,836
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 15,024 |  |  |  | -
| Cash at bank and in hand |  |  | 2,209 |  |  |  | 13,099
|  |  |  |  |  | 17,233 |  |  |  | 13,099
Creditors: Amount falling due within one year | 6 | (549,809) |  |  |  | (588,074)
Net current liabilities |  |  | (532,576) |  |  |  | (574,975)
Total assets less current liabilities |  |  | 682,046 |  |  |  | 585,861
Creditors: Amounts falling due after more than one year | 7 | (522,000) |  |  |  | (472,000)
Net assets |  |  | 160,046 |  |  |  | 113,861
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  | 1
| Profit and loss account |  | 9 | 160,045 |  |  |  | 113,860
Total equity |  |  | 160,046 |  |  |  | 113,861
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 June 2026 and signed on its behalf by: |  |
M. Khan |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
30 June 2026 |  |  |  |  |  |  |  |

Abidha Properties Limited Notes to the Accounts Registrar |  |

for the year ended 31 May 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| Abidha Properties Limited is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC360285 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 4 St Davids Avenue |  |  |  |  |  |  |  |  |  |
| Dalkeith |  |  |  |  |  |  |  |  |  |
| Edinburgh |  |  |  |  |  |  |  |  |  |
| Scotland |  |  |  |  |  |  |  |  |  |
| EH22 3FF |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 10% Straight Line |  |  |  |  |  |

| Freehold investment property |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 1 |  |  |  | 0

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Land and buildings |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2025 |  |  |  |  |  | 1,020,836 |  | 200,000 |  | 1,220,836
|  | Additions |  |  |  |  |  | 73,786 |  | - |  | 73,786
|  | At 31 May 2026 |  |  |  |  |  | 1,094,622 |  | 200,000 |  | 1,294,622
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2025 |  |  |  |  |  | - |  | 60,000 |  | 60,000
|  | Charge for the year |  |  |  |  |  | - |  | 20,000 |  | 20,000
|  | At 31 May 2026 |  |  |  |  |  | - |  | 80,000 |  | 80,000
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 May 2026 |  |  |  |  |  | 1,094,622 |  | 120,000 |  | 1,214,622
|  | At 31 May 2025 |  |  |  |  |  | 1,020,836 |  | 140,000 |  | 1,160,836

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | VAT recoverable |  |  |  | 15,024 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 15,024 |  |  |  | -

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | - |  |  |  | 9,493
|  | Other loans |  |  |  | 66,200 |  |  |  | 50,000
|  | Taxes and social security |  |  |  | - |  |  |  | (136)
|  | Loans from directors |  |  |  | 483,609 |  |  |  | 528,551
|  | Other creditors |  |  |  | - |  |  |  | 166
|  |  |  |  |  |  |  |  |  | 549,809 |  |  |  | 588,074

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Amounts owed to group undertakings |  |  |  | 522,000 |  |  |  | 472,000
|  |  |  |  |  |  |  |  |  | 522,000 |  |  |  | 472,000

8 | Share Capital |  |  |  |  |  |  |  |
|  | 1 share at £1 fully paid

9 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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