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Company No: SC428401 (Scotland)

# VRACKIE PROPERTIES LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

VRACKIE PROPERTIES LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 MARCH 2026

Contents

VRACKIE PROPERTIES LIMITED

## BALANCE SHEET

AS AT 30 MARCH 2026
VRACKIE PROPERTIES LIMITED

## BALANCE SHEET (continued)

AS AT 30 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 110 |  | 60
Cash at bank and in hand |  | 419,234 |  | 423,484
|  | 419,344 |  | 423,544
Creditors: amounts falling due within one year | 4 | ( 2,630) |  | ( 3,424)
Net current assets |  | 416,714 |  | 420,120
Total assets less current liabilities |  | 416,714 |  | 420,120
Net assets |  | 416,714 |  | 420,120
Capital and reserves |  |  |  |
Called-up share capital | 5 | 100 |  | 100
Profit and loss account |  | 416,614 |  | 420,020
Total shareholders' funds |  | 416,714 |  | 420,120

For the financial year ending 30 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vrackie Properties Limited (registered number: SC428401) were approved and authorised for issue by the Board of Directors on 04 August 2026. They were signed on its behalf by:

D Sands Director |

VRACKIE PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 MARCH 2026
VRACKIE PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Vrackie Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Turcan Connell Princes Exchange, 1 Earl Grey Street, Edinburgh, EH3 9EE, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities including creditors are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including unpaid directors | 2 |  | 2

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
VAT recoverable | 110 |  | 60

#### 4. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 0 |  | 394
Amounts owed to directors | 5 |  | 5
Accruals | 2,625 |  | 2,625
Other creditors | 0 |  | 400
| 2,630 |  | 3,424

#### 5. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
65 Ordinary A shares of £ 1.00 each | 65 |  | 65
25 Ordinary B shares of £ 1.00 each | 25 |  | 25
10 Ordinary C shares of £ 1.00 each | 10 |  | 10
| 100 |  | 100

#### 6. Securities

On 13 November 2013 a floating charge was created and on 26 March 2015 a standard security was granted, both in favour of the Company directors.
The standard security dated 26 March 2015 was satisfied on 21 October 2025.