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REGISTERED NUMBER: SC641038 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Rawsons Properties And Investments

Limited

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Statement of Financial Position

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 11,997 |  | 15,996 |  |

Investment property | 5 | 330,000 |  | 155,000 |  |

341,997 |  | 170,996 |  |

CURRENT ASSETS

Debtors | 6 | 400 |  | 800 |  |

Cash at bank | 6,130 |  | 1,949 |  |

6,530 |  | 2,749 |  |

CREDITORS

Amounts falling due within one year | 7 | 150,832 |  | 95,168 |  |

NET CURRENT LIABILITIES | (144,302 | ) | (92,419 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 197,695 |  | 78,577 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 224,100 |  | 100,500 |  |

NET LIABILITIES | (26,405 | ) | (21,923 | ) |

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Statement of Financial Position - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | (26,406 | ) | (21,924 | ) |

SHAREHOLDERS' FUNDS | (26,405 | ) | (21,923 | ) |

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 2 July 2026 and were signed by:

Mr Arron Rawson - Director

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Rawsons Properties And Investments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC641038

| Registered office: | 28 Buie Rigg

| Kirkliston

| EH29 9FE

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

| Turnover represents the fair value of rent received or receivable from the investment properties, 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 etc | - | 20% on cost

| Investment property

| Investment properties are 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 statement of financial position date.

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Going concern

| The company has net liabilities of £26,405. The accounts have been prepared on a going concern basis as the director has confirmed that he will continue to provide financial support to the company for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

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

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 19,995 |  |

| DEPRECIATION

| At 1 October 2024 | 3,999 |  |

| Charge for year | 3,999 |  |

| At 30 September 2025 | 7,998 |  |

| NET BOOK VALUE

| At 30 September 2025 | 11,997 |  |

| At 30 September 2024 | 15,996 |  |

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 155,000 |  |

| Additions | 181,302 |  |

| Revaluations | (6,302 | ) |

| At 30 September 2025 | 330,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 330,000 |  |

| At 30 September 2024 | 155,000 |  |

| Investment property situated at 7 Bournemouth Road Blackpool FY4 1LP is under a charge from Keystone Property Finance Limited. The charge was created on 7 May 2021.

| Investment property situated at 50 Union Street, Bridgwater, TA6 4BZ is under a charge from Kensington Mortgage Company Limited. The charge was created on 19 March 2025.

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2021 | 4,323 |  |

| Valuation in 2022 | 15,035 |  |

| Valuation in 2023 | (19,358 | ) |

| Valuation in 2024 | (10,642 | ) |

| Valuation in 2025 | (6,302 | ) |

| Cost | 346,944 |  |

330,000 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 400 |  | 800 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other creditors | 150,832 |  | 95,168 |  |

Rawsons Properties And Investments

Limited (Registered number: SC641038)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 224,100 |  | 100,500 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 224,100 |  | 100,500 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 224,100 |  | 100,500 |  |

| The loan amounting to £100,500 is secured by the way of charge on the property situated at 7 Bournemouth Road Blackpool FY4 1LP (disclosed as investment property). The charge was created in the name of Keystone Property Finance Limited on 7 May 2021.

| The loan amounting to £123,600 is secured by the way of charge on the property situated at 50 Union Street, Bridgwater, TA6 4BZ (disclosed as investment property). The charge was created in the name of 15 Kensington Mortgage Company Limited on 19 March 2025.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

11. | RELATED PARTY DISCLOSURES

| The company owes £150,832 (2024: £94,993) to its director, Mr Arron Rawson who is also a sole shareholder of the company as at accounting year end date.