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Company Registration No. SC748308 (Scotland)
Loro Properties Ltd Unaudited accounts for the year ended 31 October 2025
Loro Properties Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Loro Properties Ltd Company Information for the year ended 31 October 2025
Directors
Fraser Robert Allison Stephanie Charlotte Laura Allison
Company Number
SC748308 (Scotland)
Registered Office
Keir House Boquhan Balfron Glasgow Lanarkshire G63 0RW Scotland
Accountants
SYKAM & Co Limited 19 Greek Thomson Road Balfron Glasgow G63 0RE
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Loro Properties Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Loro Properties Ltd for the year ended 31 October 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
SYKAM & Co Limited Chartered Accountants 19 Greek Thomson Road Balfron Glasgow G63 0RE 30 July 2026
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Loro Properties Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
436 
Investment property
5
98,792 
98,792 
98,792 
99,228 
Current assets
Cash at bank and in hand
252 
1,438 
Creditors: amounts falling due within one year
6
(56,298)
(58,528)
Net current liabilities
(56,046)
(57,090)
Total assets less current liabilities
42,746 
42,138 
Creditors: amounts falling due after more than one year
7
(37,573)
(38,565)
Provisions for liabilities
Deferred tax
- 
(83)
Net assets
5,173 
3,490 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,073 
3,390 
Shareholders' funds
5,173 
3,490 
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Fraser Robert Allison Director Company Registration No. SC748308
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Loro Properties Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Loro Properties Ltd is a private company, limited by shares, registered in Scotland, registration number SC748308. The registered office is Keir House, Boquhan, Balfron, Glasgow, Lanarkshire, G63 0RW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
3 year straight line
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Loro Properties Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2024
1,308 
At 31 October 2025
1,308 
Depreciation
At 1 November 2024
872 
Charge for the year
436 
At 31 October 2025
1,308 
Net book value
At 31 October 2025
- 
At 31 October 2024
436 
5
Investment property
2025 
£ 
Fair value at 1 November 2024
98,792 
At 31 October 2025
98,792 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
992 
761 
Taxes and social security
478 
151 
Loans from directors
53,928 
56,716 
Accruals
900 
900 
56,298 
58,528 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
37,573 
38,565 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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