S&A Realty Limited

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

Registered number: SC790335

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,000		60,000

			60,000		60,000
CURRENT ASSETS
Cash at bank and in hand		1,444		-

		1,444		-
Creditors: Amounts Falling Due Within One Year	5	(57,364 )		(60,703 )

NET CURRENT ASSETS (LIABILITIES)			(55,920 )		(60,703 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,080		(703 )

NET ASSETS/(LIABILITIES)			4,080		(703 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			4,079		(704 )

SHAREHOLDERS' FUNDS			4,080		(703)

Page 1

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S&A Realty 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 her 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 Hira Umair

Director

31/08/2026

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

1. General Information

S&A Realty Limited is a private company, limited by shares, incorporated in Scotland, registered number SC790335 . The registered office is 48 Home Farm Gardens, Bridge Of Don, Aberdeen, AB22 8BP.

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 represents rental income.

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:

2.4. Investment Properties

All investment properties are carried at fair value determined annually. The valuation is based on the director’s assessment of the property’s open market value.

3. Average Number of Employees

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

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 December 2024	60,000

As at 30 November 2025	60,000

Net Book Value
As at 30 November 2025	60,000

As at 1 December 2024	60,000

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S&A Realty Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Other creditors	56,407	60,703
Taxation and social security	957	-

	57,364	60,703

6. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	1	1