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Registered Number: SC832319
Scotland

 

 

 


Unaudited Financial Statements

for the period ended 31 March 2026

for

SMAA PROPERTY LIMITED

 
 
 
£
2026
£
Fixed assets 372,620 
Current assets 232 
Creditors: amount falling due within one year (1,600)
Net current assets/(liabilities) (1,368)
Total assets less current liabilities 371,252 
Creditors: amount falling due after more than one year (385,953)
Net assets/(liabilities) (14,701)
 
Capital and reserves (14,701)
 
  1. For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
  3. 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.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


---------------------------------------------
Sheena Marika Mcleod
Director

Date approved: 13 July 2026
1
Statutory Information
Smaa Property Limited is a private limited company, limited by shares, domiciled in Scotland, registration number SC832319, registration address 93 Glasgow Road, Edinburgh, EH12 8LH, Scotland.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Tangible fixed assets

Cost or Valuation   Freehold property   Total
    £   £
At 01 January 2026    
Additions   372,620    372,620 
At 31 March 2026   372,620    372,620 
Depreciation
At 01 January 2026    
At 31 March 2026    
Net book values
Closing balance as at 31 March 2026   372,620    372,620 
Opening balance as at 01 January 2026    
Tangible fixed assets
3.

Average number of employees

Average number of employees during the period was 0.
2