IRIS Accounts Production v26.1.10.61 SC279511 director 1.11.24 31.10.25 31.10.25 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 SC279511 2024-10-31 SC279511 2025-10-31 SC279511 2024-11-01 2025-10-31 SC279511 2023-10-31 SC279511 2023-11-01 2024-10-31 SC279511 2024-10-31 SC279511 ns15:Scotland 2024-11-01 2025-10-31 SC279511 ns14:PoundSterling 2024-11-01 2025-10-31 SC279511 ns10:Director1 2024-11-01 2025-10-31 SC279511 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC279511 ns10:SmallEntities 2024-11-01 2025-10-31 SC279511 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC279511 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 SC279511 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC279511 ns10:FullAccounts 2024-11-01 2025-10-31 SC279511 ns10:RegisteredOffice 2024-11-01 2025-10-31 SC279511 ns5:CurrentFinancialInstruments 2025-10-31 SC279511 ns5:CurrentFinancialInstruments 2024-10-31 SC279511 ns5:Non-currentFinancialInstruments 2025-10-31 SC279511 ns5:Non-currentFinancialInstruments 2024-10-31 SC279511 ns5:ShareCapital 2025-10-31 SC279511 ns5:ShareCapital 2024-10-31 SC279511 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 SC279511 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 SC279511 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-10-31 SC279511 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-10-31 SC279511 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-10-31 SC279511 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-10-31 SC279511 ns5:Secured 2025-10-31 SC279511 ns5:Secured 2024-10-31

REGISTERED NUMBER: SC279511 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 October 2025

for

EASTBRAE PROPERTIES LIMITED

EASTBRAE PROPERTIES LIMITED (REGISTERED NUMBER: SC279511)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

EASTBRAE PROPERTIES LIMITED

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | S C McAllister

| REGISTERED OFFICE: | Oakfield House

| 378 Brandon Street

| Motherwell

| Strathclyde

| ML1 1XA

| REGISTERED NUMBER: | SC279511 (Scotland)

| ACCOUNTANTS: | WDM Associates

| Oakfield House

| 378 Brandon Street

| Motherwell

| ML1 1XA

EASTBRAE PROPERTIES LIMITED (REGISTERED NUMBER: SC279511)

Balance Sheet

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 310,000 |  | 310,000 |  |

CURRENT ASSETS

Debtors | 5 | 519,396 |  | 524,408 |  |

Cash at bank | 4,225 |  | 6 |  |

523,621 |  | 524,414 |  |

CREDITORS

Amounts falling due within one year | 6 | (186,979 | ) | (185,410 | ) |

NET CURRENT ASSETS | 336,642 |  | 339,004 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 646,642 |  | 649,004 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (603,724 | ) | (619,258 | ) |

NET ASSETS | 42,918 |  | 29,746 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 42,916 |  | 29,744 |  |

SHAREHOLDERS' FUNDS | 42,918 |  | 29,746 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

EASTBRAE PROPERTIES LIMITED (REGISTERED NUMBER: SC279511)

Balance Sheet - continued

31 October 2025

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 14 July 2026 and were signed by:

S C McAllister - Director

EASTBRAE PROPERTIES LIMITED (REGISTERED NUMBER: SC279511)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Eastbrae Properties 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Basic financial instruments

| Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

EASTBRAE PROPERTIES LIMITED (REGISTERED NUMBER: SC279511)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 310,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 310,000 |  |

| At 31 October 2024 | 310,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2023 | (15,000 | ) |

| Valuation in 2017 | (25,000 | ) |

| Valuation in 2014 | (109,729 | ) |

| Cost | 459,729 |  |

310,000 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 519,396 |  | 524,408 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 28,800 |  | 28,800 |  |

| Other loans | 8,050 |  | 8,050 |  |

| Amounts owed to group undertakings | 20,756 |  | 22,498 |  |

| Tax | 3,834 |  | 2,270 |  |

| Directors' loan accounts | 121,987 |  | 119,587 |  |

| Accruals and deferred income | 3,552 |  | 4,205 |  |

186,979 |  | 185,410 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 28,800 |  | 28,800 |  |

| Bank loans - 2-5 years | 574,924 |  | 590,458 |  |

603,724 |  | 619,258 |  |

EASTBRAE PROPERTIES LIMITED (REGISTERED NUMBER: SC279511)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 632,524 |  | 648,058 |  |

| The bank loan is secured by standard securities over all the properties in the group.

9. | CONTINGENT LIABILITIES

| The company and members of the group have given cross guarantees in favour of the bank.