Lochard Properties Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: SC119326

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		584,483		584,483
Debtors		130		106
Cash at bank and in hand		762		169

		585,375		584,758
Creditors: Amounts Falling Due Within One Year		(356,381 )		(348,519 )

NET CURRENT ASSETS (LIABILITIES)			228,994		236,239

TOTAL ASSETS LESS CURRENT LIABILITIES			228,994		236,239

NET ASSETS			228,994		236,239

CAPITAL AND RESERVES
Called up share capital	4		180		180
Share premium account			218,970		218,970
Profit and Loss Account			9,844		17,089

SHAREHOLDERS' FUNDS			228,994		236,239

Page 1

Page 2

Lochard Properties Limited

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Graham Clough

Director

21 July 2026

The notes on page 3 form part of these financial statements.

1. General Information

Lochard Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC119326 . The registered office is C/o Macdonald Henderson, Wellington Place, 107 West Regent Street, Glasgow, G2 2BA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	180	180