IRIS Accounts Production v26.1.10.60 SC289875 director 1.10.24 30.9.25 30.9.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC289875 2024-09-30 SC289875 2025-09-30 SC289875 2024-10-01 2025-09-30 SC289875 2023-09-30 SC289875 2023-10-01 2024-09-30 SC289875 2024-09-30 SC289875 ns15:Scotland 2024-10-01 2025-09-30 SC289875 ns14:PoundSterling 2024-10-01 2025-09-30 SC289875 ns10:Director1 2024-10-01 2025-09-30 SC289875 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC289875 ns10:SmallEntities 2024-10-01 2025-09-30 SC289875 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC289875 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC289875 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC289875 ns10:FullAccounts 2024-10-01 2025-09-30 SC289875 ns10:CompanySecretary1 2024-10-01 2025-09-30 SC289875 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC289875 ns5:CurrentFinancialInstruments 2025-09-30 SC289875 ns5:CurrentFinancialInstruments 2024-09-30 SC289875 ns5:Non-currentFinancialInstruments 2025-09-30 SC289875 ns5:Non-currentFinancialInstruments 2024-09-30 SC289875 ns5:ShareCapital 2025-09-30 SC289875 ns5:ShareCapital 2024-09-30 SC289875 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-09-30 SC289875 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-09-30 SC289875 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC289875 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC289875 1 2024-10-01 2025-09-30 SC289875 ns5:PlantMachinery 2024-10-01 2025-09-30 SC289875 ns5:PlantMachinery 2024-09-30 SC289875 ns5:PlantMachinery 2025-09-30 SC289875 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC289875 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC289875 ns5:Secured 2025-09-30 SC289875 ns5:Secured 2024-09-30 SC289875 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-09-30

REGISTERED NUMBER: SC289875 (Scotland)

| Weir Property Investments Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| Weir Property Investments Limited (Registered number: SC289875) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Weir Property Investments Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | B C Weir

| SECRETARY: | B C Weir

| REGISTERED OFFICE: | Torsonce Mains

| Stow

| Galashiels

| Selkirkshire

| TD1 2SN

| REGISTERED NUMBER: | SC289875 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | The Royal Bank of Scotland plc

| 36 St Andrew Square

| Edinburgh

| EH2 2AD

| Weir Property Investments Limited (Registered number: SC289875) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 675,000 |  | 675,000 |  |

675,000 |  | 675,000 |  |

CURRENT ASSETS

Debtors | 6 | 17,118 |  | 12,161 |  |

Cash at bank | 82,094 |  | 449,328 |  |

99,212 |  | 461,489 |  |

CREDITORS

Amounts falling due within one year | 7 | 81,957 |  | 484,141 |  |

NET CURRENT ASSETS/(LIABILITIES) | 17,255 |  | (22,652 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 692,255 |  | 652,348 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 7,882 |  |

NET ASSETS | 692,255 |  | 644,466 |  |

| Weir Property Investments Limited (Registered number: SC289875) |

Balance Sheet - continued

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 6 |  | 6 |  |

Fair value reserve | 10 | 206,925 |  | 206,925 |  |

Retained earnings | 485,324 |  | 437,535 |  |

692,255 |  | 644,466 |  |

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 1 July 2026 and were signed by:

B C Weir - Director

| Weir Property Investments Limited (Registered number: SC289875) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Weir Property Investments 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.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover & revenue recognition

| Turnover represents rent and property sales, excluding value added tax.

| Rent is recognised in accordance with the lease agreement. Where there are lease incentives such as rent free periods the rent relating to these incentives is accrued and subsequently released of the full period of the lease agreement. Property sales are recognised with reference to completion date.

| 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 etc | - | 33% on cost

| Investment property

| Investment properties are shown at their fair value. Any surplus or deficit arising from changes in fair value are recognised in the profit and loss account for the year. A reduction in value due to fluctuation in the property market conditions is not considered to be permanent.

| Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve with the relevant change in fair value.

| Weir Property Investments Limited (Registered number: SC289875) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company makes contributions to employees personal pension schemes. Contributions payable to the pension scheme are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

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

| Weir Property Investments Limited (Registered number: SC289875) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 669 |  |

| Disposals | (669 | ) |

| At 30 September 2025 | - |  |

| DEPRECIATION

| At 1 October 2024 | 669 |  |

| Eliminated on disposal | (669 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 675,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 675,000 |  |

| At 30 September 2024 | 675,000 |  |

| If investment properties had not been revalued they would have been included at the following historical cost:

|  | 2025 |  |  | 2024 |  |

| £ |  |  | £ |  |

| Cost |  | 468,075 |  |  | 468,075 |  |

| Investment properties were valued on an open basis on 30 September 2025 by the director.

| Weir Property Investments Limited (Registered number: SC289875) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 11,250 |  | 5,625 |  |

| Other debtors | 5,868 |  | 6,536 |  |

17,118 |  | 12,161 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,892 |  | 10,311 |  |

| Other creditors | 74,065 |  | 473,830 |  |

81,957 |  | 484,141 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 7,882 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 7,892 |  | 18,193 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 206,925 |  |

| The fair value reserve represents the net revaluation surplus on investment properties that is not readily distributable as realised earnings.

| Weir Property Investments Limited (Registered number: SC289875) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | GOING CONCERN

| The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade in the foreseeable future. In order to do so, the company will require the continued support of its shareholders. The shareholders have indicated there willingness to continue to support the company as they restructure the company's investments.