Armstrong Property Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC714093

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		874,654		849,953

			874,654		849,953
CURRENT ASSETS
Debtors	5	4,813		38,656
Cash at bank and in hand		4,130		3,543

		8,943		42,199
Creditors: Amounts Falling Due Within One Year	6	(688,569 )		(681,181 )

NET CURRENT ASSETS (LIABILITIES)			(679,626 )		(638,982 )

TOTAL ASSETS LESS CURRENT LIABILITIES			195,028		210,971

Creditors: Amounts Falling Due After More Than One Year	7		(484,088 )		(493,345 )

NET LIABILITIES			(289,060 )		(282,374 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	9		40,000		-
Profit and Loss Account			(329,160 )		(282,474 )

SHAREHOLDERS' FUNDS			(289,060)		(282,374)

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Armstrong Property Holdings Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Christopher Armstrong

Director

12/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Armstrong Property Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC714093 . The registered office is 12/3 Gray's Loan, Edinburgh, Midlothian, EH10 5BS.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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	NA
Fixtures & Fittings	20% RBM

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost or Valuation
As at 1 December 2024	760,000	146,461	906,461
Additions	-	3,365	3,365
Revaluation	40,000	-	40,000

As at 30 November 2025	800,000	149,826	949,826

Depreciation
As at 1 December 2024	-	56,508	56,508
Provided during the period	-	18,664	18,664

As at 30 November 2025	-	75,172	75,172

...CONTINUED

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Armstrong Property Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025	800,000	74,654	874,654

As at 1 December 2024	760,000	89,953	849,953

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,719	-
Other debtors	94	38,656

	4,813	38,656

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	20,350
Bank loans and overdrafts	12,015	13,378
Other loans	6,871	6,871
Other creditors	667,957	640,582
Taxation and social security	1,726	-

	688,569	681,181

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

	2025	2024
	£	£
Bank loans	479,007	481,965
Other loans	5,081	11,380

	484,088	493,345

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Reserves

	Revaluation Reserve
	£
Transfer to profit and loss	40,000

As at 30 November 2025	40,000

10. Going concern

The accounts have been prepared on a going concern basis which assumes the continued support of the company’s creditors. Should this support be withdrawn and not replaced by alternative finance, the company would be unable to continue trading. Adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

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