REGISTERED NUMBER: SC245406 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

PMR Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R M S Milne

REGISTERED OFFICE:

7 Hopetoun Crescent

Edinburgh

EH7 4AY

REGISTERED NUMBER:

SC245406 (Scotland)

ACCOUNTANTS:

Jeffrey Crawford & Co

Chartered Accountants

25 Castle Terrace

Edinburgh

EH1 2ER

SOLICITORS:

Milne & Co WS

7 Hopetoun Crescent

Edinburgh

EH7 4AY

FIXED ASSETS

Investment property

4

1,032,000

1,032,000

CURRENT ASSETS

Debtors

5

8,746

10,175

Cash at bank

284,644

268,153

293,390

278,328

CREDITORS

Amounts falling due within one year

6

6,622

14,188

NET CURRENT ASSETS

286,768

264,140

TOTAL ASSETS LESS CURRENT LIABILITIES

1,318,768

1,296,140

PROVISIONS FOR LIABILITIES

108,800

108,800

NET ASSETS

1,209,968

1,187,340

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

7

429,160

429,160

Retained earnings

7

780,807

758,179

SHAREHOLDERS' FUNDS

1,209,968

1,187,340

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 31 August 2026 and were signed by:

R M S Milne - Director

1.	STATUTORY INFORMATION

PMR Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

Preparing the financial statements may require the directors to make significant judgements and estimates. There were no items in the financial statements where these judgements and estimates were require other than the directors review of the fair value of the investment properties.

Turnover

Turnover consists of rent and is recognised on a time-apportioned basis.

Investment property

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Subsequently investment properties whose fair value can be measured reliably on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Investment properties whose fair value cannot be measured reliably are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' loans.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

1,032,000

NET BOOK VALUE

At 30 November 2025

1,032,000

At 30 November 2024

1,032,000

Investment properties are stated at the directors' estimate of fair value at the balance sheet date. The directors did not consider that there had been any significant movement in the value during the period.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

(521

)

Amounts owed by group undertakings

8,746

10,696

8,746

10,175

Amounts due from group undertakings are interest free, unsecured and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

2,423

10,222

Other creditors

4,199

3,966

6,622

14,188

7.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 December 2024

758,179

429,160

1,187,339

Profit for the year

22,628

22,628

At 30 November 2025

780,807

429,160

1,209,967

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Knowe Properties Limited.