REGISTERED NUMBER: SC124698 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Deedbase Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T C Barbour

SECRETARY:

T C Barbour

REGISTERED OFFICE:

Buccleuch Buildings

24/36 Buccleuch Street

Dumfries

DG1 2AL

REGISTERED NUMBER:

SC124698 (Scotland)

ACCOUNTANTS:

CMCA Accounting

25A Buccleuch Street

Dumfries

Dumfries & Galloway

DG1 2AT

BANKERS:

The Royal Bank of Scotland

151 High Street

Dumfries

DG1 2RA

FIXED ASSETS

1,135

Tangible assets

4

965

600,622

Investments

5

630,987

1,862,178

Investment property

6

1,862,178

2,463,935

2,494,130

CURRENT ASSETS

3,449

Debtors

7

3,301

1,098,267

Cash at bank

1,001,104

1,101,716

1,004,405

CREDITORS

106,568

Amounts falling due within one year

8

23,318

995,148

NET CURRENT ASSETS

981,087

3,459,083

TOTAL ASSETS LESS CURRENT LIABILITIES

3,475,217

216

PROVISIONS FOR LIABILITIES

216

3,458,867

NET ASSETS

3,475,001

CAPITAL AND RESERVES

100

Called up share capital

100

5,966

Revaluation reserve

5,966

3,452,801

Retained earnings

3,468,935

3,458,867

3,475,001

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 4 July 2026 and were signed by:

T C Barbour - Director

1.	STATUTORY INFORMATION

Deedbase 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

55,835

DEPRECIATION

At 1 February 2025

54,700

Charge for year

170

At 31 January 2026

54,870

NET BOOK VALUE

At 31 January 2026

965

At 31 January 2025

1,135

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 February 2025

600,622

Additions

94,779

Disposals

(89,229

)

Revaluations

24,815

At 31 January 2026

630,987

NET BOOK VALUE

At 31 January 2026

630,987

At 31 January 2025

600,622

Cost or valuation at 31 January 2026 is represented by:

Other

investments

£

Valuation in 2021

47,072

Valuation in 2022

(6,005

)

Valuation in 2023

(37,657

)

Valuation in 2024

7,189

Valuation in 2025

99,892

Valuation in 2026

16,574

Cost

503,922

630,987

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

1,862,178

NET BOOK VALUE

At 31 January 2026

1,862,178

At 31 January 2025

1,862,178

The company owned two properties for investment purposes.

A property on Buccleuch Street, Dumfries, at cost including redevelopment of £1,792,468 was added in late 2001 and developed over the next three years. This property was valued at £2,000,000 in 2016 and £1,500,000 in 2021.

In 2023 a car parking space was purchased to complete the retail car park for £2178.

The company purchased a further property in Park Lane, Dumfries, during 2009. Redevelopment of this property was completed during the year under review at a total cost of £595,404. This property has been valued at £530,000 in 2016 and £360,000 in 2021.

Investment property was valued on an open market basis by J & E Shepherd

Fair value at 31 January 2026 is represented by:

£

Valuation in 2016

684,532

Valuation in 2021

(670,000

)

Cost

1,847,646

1,862,178

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

3,301

3,449

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

-

394

Taxation and social security

22,264

70,528

Other creditors

1,054

35,646

23,318

106,568