BREIWICK BAY PROPERTIES LIMITED


Directors	KEANE, Robert
	WATT, Martin Robert


Registered Address	Adelphi Business Centre
	19 Adelphi
	Aberdeen
	AB11 5BL


Registered Number	SC485118 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			10,000		10,000
Fixed assets
Tangible assets	3		840,787		840,787
			840,787		840,787
Current assets
Stocks	4	82,924		82,924
Debtors	5	156,701		146,521
Cash at bank and on hand		34		1,391
		239,659		230,836
Creditors amounts falling due within one year	6	(71,744)		(65,211)
Net current assets (liabilities)			177,915		175,625
Total assets less current liabilities			1,018,702		1,016,412
Creditors amounts falling due after one year	7		(1,014,395)		(1,012,390)
Net assets			4,307		4,022
Capital and reserves
Called up share capital			10,000		10,000
Profit and loss account			(5,693)		(5,978)
Shareholders' funds			4,307		4,022

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 July 2026, and are signed on its behalf by:

WATT, Martin Robert
Director
Registered Company No. SC485118

BREIWICK BAY PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 November 24	840,787	840,787
At 31 October 25	840,787	840,787
Net book value
At 31 October 25	840,787	840,787
At 31 October 24	840,787	840,787

4.	Stocks

	2025	2024
	£	£
Work in progress	82,924	82,924
Total	82,924	82,924

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	10,000	-
Other debtors	240	60
Prepayments and accrued income	146,461	146,461
Total	156,701	146,521

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	43,511	37,440
Bank borrowings and overdrafts	6,080	6,080
Accrued liabilities and deferred income	22,153	21,691
Total	71,744	65,211


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	27,971	35,268
Amounts owed to related parties	986,424	977,122
Total	1,014,395	1,012,390