Company No: SC698459 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Debtors
- due within one year	3	386,091		676
- due after more than one year	3	600,000		0
Cash at bank and in hand		219,744		2,307
		1,205,835		2,983
Creditors: amounts falling due within one year	4	( 1,153,994)		( 5,175)
Net current assets/(liabilities)		51,841		(2,192)
Total assets less current liabilities		51,841		(2,192)
Net assets/(liabilities)		51,841		( 2,192)
Capital and reserves
Called-up share capital	5	30		30
Profit and loss account		51,811		( 2,222 )
Total shareholder's funds/(deficit)		51,841		( 2,192)

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Eastcroft Advisory Limited (registered number: SC698459) were approved and authorised for issue by the Board of Directors on 24 June 2026. They were signed on its behalf by:

Mr J Grier Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

SJG Commercial Property Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 25 Woodhall Road, Wishaw, ML2 8PY, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received for the development and renovation of commercial properties received provided in the normal course of business.

Turnover is recognised when significant risk and reward are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with bank.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans from related parties are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Corporation tax	146		146
Other debtors	385,945		530
	386,091		676
Debtors: amounts falling due after more than one year
Other debtors	600,000		0

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	13,335		0
Other creditors	1,140,659		5,175
	1,153,994		5,175

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
30 Ordinary shares of £ 1.00 each	30		30

6. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Amounts owed to key management personnel	1,111,995		1,995

The above balance has no fixed terms of repayment and no interest has been charged.