REGISTERED NUMBER: SC418825 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Abigail Primrose Ltd

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Bringhurst

Miss H Waugh Rafie Elizei

REGISTERED OFFICE:

77/2 Hanover Street

Edinburgh

EH2 1EE

REGISTERED NUMBER:

SC418825 (Scotland)

ACCOUNTANTS:

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2026 set out on pages four to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

17th July 2026

FIXED ASSETS

Investment property

4

881,610

881,610

CURRENT ASSETS

Cash at bank

113,930

76,501

CREDITORS

Amounts falling due within one year

5

281,135

292,964

NET CURRENT LIABILITIES

(167,205

)

(216,463

)

TOTAL ASSETS LESS CURRENT LIABILITIES

714,405

665,147

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

6

405,000

405,000

Retained earnings

309,404

260,146

SHAREHOLDERS' FUNDS

714,405

665,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 17th July 2026 and were signed on its behalf by:

Miss H Waugh Rafie Elizei - Director

1.	STATUTORY INFORMATION

Abigail Primrose Ltd 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.

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.

Turnover

Turnover represents income from property rental.

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

Fair value

At 1st April 2025

and 31st March 2026

881,610

Net book value

At 31st March 2026

881,610

At 31st March 2025

881,610

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

15,387

16,586

Directors' current accounts

262,988

273,618

Accrued expenses

2,760

2,760

281,135

292,964

6.

RESERVES

Revaluation

reserve

£

At 1st April 2025

and 31st March 2026

405,000