Abidha Properties Limited Accounts






Abidha Properties Limited

	Company No. SC360285
		Information for Filing with The Registrar
		31 May 2026

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

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

for the year ended 31 May 2026

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.

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

Share Capital

1 share at £1 fully paid

Reserves

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