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Registered number: SC702850 BIRCHFALLS PROPERTIES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
BIRCHFALLS PROPERTIES LTD COMPANY INFORMATION
Directors | Mr N Kemlo
| Ms K A Kemlo
Registered number | SC702850
Registered office | Unit 14 City Quay
| Dundee
| DD1 3JA
Trading Address | 5 Seymour Avenue
| Dundee
| United Kingdom
| DD2 1HG
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
BIRCHFALLS PROPERTIES LTD STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
Investment property | 5 |  | 318,317 |  | 318,317
|  |  | 318,417 |  | 318,417
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 641 |  | 1,287 |
Cash at bank and in hand |  | 4,200 |  | 3,256 |
|  | 4,841 |  | 4,543 |
Creditors: amounts falling due within one year | 7 | (110,419) |  | (107,115) |
Net current liabilities |  |  | (105,578) |  | (102,572)
Total assets less current liabilities |  |  | 212,839 |  | 215,845
Creditors: amounts falling due after more than one year | 8 |  | (204,909) |  | (204,909)
Net assets |  |  | 7,930 |  | 10,936
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 7,830 |  | 10,836
|  |  | 7,930 |  | 10,936
BIRCHFALLS PROPERTIES LTD REGISTERED NUMBER: SC702850 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.
Ms K A Kemlo
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
BIRCHFALLS PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Birchfalls Properties Ltd is a private company, limited by shares, domiciled in Scotland with registration number SC702850. The registered office is 14 City Quay, Camperdown Street, Dundee, Scotland, DD1 3JA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 2
BIRCHFALLS PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Employees | 2 | 2
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2025 | 100
| At 31 January 2026 | 100
Page 3
BIRCHFALLS PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 February 2025 | 318,317
| At 31 January 2026 | 318,317
The 2026 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 641 | 1,287
|  | 641 | 1,287
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 101,395 | 88,312
| Other creditors | 5,282 | 12,940
| Accruals and deferred income | 3,742 | 5,863
|  | 110,419 | 107,115
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 204,909 | 204,909
|  | 204,909 | 204,909
| Bank loans are secured by standard security over the properties of the company.
Page 4
BIRCHFALLS PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 5