EMC Property Investments Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of EMC Property Investments Ltd for the year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EMC Property Investments Ltd for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.

This report is made solely to the directors of EMC Property Investments Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of EMC Property Investments Ltd and state those matters that we have agreed to state to the directors of EMC Property Investments Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EMC Property Investments Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that EMC Property Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of EMC Property Investments Ltd . You consider that EMC Property Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of EMC Property Investments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

23/07/2026

G O Thomson & Co

Chartered Accountants

13 Hope Street

Lanark

ML11 7NL

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EMC Property Investments Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: SC741330

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,069,946		602,145

			1,069,946		602,145
CURRENT ASSETS
Cash at bank and in hand		40,008		1,293

		40,008		1,293
Creditors: Amounts Falling Due Within One Year	5	(50,890 )		(31,428 )

NET CURRENT ASSETS (LIABILITIES)			(10,882 )		(30,135 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,059,064		572,010

Creditors: Amounts Falling Due After More Than One Year	6		(1,137,882 )		(644,252 )

NET LIABILITIES			(78,818 )		(72,242 )

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			(78,822 )		(72,246 )

SHAREHOLDERS' FUNDS			(78,818)		(72,242)

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EMC Property Investments Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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 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.

On behalf of the board

Mrs A Chadwick Director	Mr D Chadwick Director
23/07/2026

The notes on pages 4 to 5 form part of these financial statements.

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EMC Property Investments Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

EMC Property Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC741330 . The registered office is 13 Hope Street, Lanark, ML11 7NL.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

2% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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EMC Property Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 September 2024	620,566
Additions	492,265

As at 31 August 2025	1,112,831

Depreciation
As at 1 September 2024	18,421
Provided during the period	24,464

As at 31 August 2025	42,885

Net Book Value
As at 31 August 2025	1,069,946

As at 1 September 2024	602,145

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	50,739	31,428
Taxation and social security	151	-

	50,890	31,428

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to participating interests	1,137,882	644,252

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

8. Related Party Transactions

The company has an associated company, Chadwick Energy Solutions Ltd that has advanced loans of £1,137,882 which have no fixed repayment terms. Interest is charged at the Bank of England base rate on a daily basis. During the year the company was charged interest of £46,074 (2024 £26,646) which is included in the financial statements. The companies are associated by common control of a director.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr & Mrs D Chadwick by virtue of their ownership of 100% of the issued share capital in the company.

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