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Registered number: SC832140 GOODFELLOW & STEVEN PROPERTIES LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
GOODFELLOW & STEVEN PROPERTIES LIMITED COMPANY INFORMATION
Directors | Mr M N Goodfellow (appointed 18 December 2024)
| Mr R S I Goodfellow (appointed 18 December 2024)
| Mrs S G Maclean (appointed 18 December 2024)
Registered number | SC832140
Registered office | 81 Gray Street
| Dundee
| Broughty Ferry
| DD5 2BQ
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
GOODFELLOW & STEVEN PROPERTIES LIMITED REGISTERED NUMBER: SC832140 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026
|  | £
Fixed assets |  |  |
Investment property | 4 |  | 1,432,100
|  |  | 1,432,100
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 5,522 |
Cash at bank and in hand |  | 127,026 |
|  | 132,548 |
Creditors: amounts falling due within one year | 6 | (1,429,802) |
Net current (liabilities)/assets |  |  | (1,297,254)
Total assets less current liabilities |  |  | 134,846
Creditors: amounts falling due after more than one year |  |  | (2,000)
Provisions for liabilities |  |  |
Deferred tax |  | (85,326) |
|  |  | (85,326)
Net assets |  |  | 47,520
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 47,519
|  |  | 47,520
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GOODFELLOW & STEVEN PROPERTIES LIMITED REGISTERED NUMBER: SC832140 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 period 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 by:
Mr M N Goodfellow
Director
Date: 30 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
GOODFELLOW & STEVEN PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
1. | General information
Goodfellow & Steven Properties Limited is limited by shares and incorporated in Scotland with registration number SC832140. The registered office is 81 Gray Street, Broughty Ferry, Dundee, DD5 2BQ. The Company was incorporated on 18 December 2024 and began trading on 30 January 2025. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 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. Page 3
GOODFELLOW & STEVEN PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. 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 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | 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.
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3.
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GOODFELLOW & STEVEN PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions | 1,432,100
| At 31 January 2026 | 1,432,100
The investment property is included in the financial statements at directors' valuation. In the opinion of the directors, the value as at 31 January 2026 is a fair reflection of the market value.
5. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Amounts owed by group undertakings | 1
| Other debtors | 611
| Prepayments and accrued income | 4,910
|  | 5,522
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Other taxation and social security | 15,884
| Other creditors | 1,406,414
| Accruals and deferred income | 7,504
|  | 1,429,802
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GOODFELLOW & STEVEN PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026
|  |  |  |  | £
| Amounts owed to group undertakings | 2,000
|  | 2,000
8. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary Share share of £1.00 | 1
During the period, 1 Ordinary share of £1.00 each was issued.
9. | Controlling party
The immediate parent company from incorporation to 30 January 2025 was Goodfellow & Steven Trading Group Limited, a company incorporated in Scotland; Registered number: SC829786. The registered office is 81 Gray Street, Broughty Ferry, Dundee, DD5 2BQ. From 30 January 2025, the immediate parent company is Goodfellow & Steven Investments Limited, a company incorporated in Scotland with registration number SC832140. The registered office is 81 Gray Street, Broughty Ferry, Dundee, DD5 2BQ.
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