Sblm Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC813562

		30 June 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		123,124		56,004
Investment Properties	5		204,000		204,000

			327,124		260,004
CURRENT ASSETS
Debtors	6	-		8,115
Cash at bank and in hand		6,389		1,809

		6,389		9,924
Creditors: Amounts Falling Due Within One Year	7	(353,731 )		(284,180 )

NET CURRENT ASSETS (LIABILITIES)			(347,342 )		(274,256 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(20,218 )		(14,252 )

Creditors: Amounts Falling Due After More Than One Year	8		(45,456 )		(15,583 )

NET LIABILITIES			(65,674 )		(29,835 )

CAPITAL AND RESERVES
Called up share capital	10		100		-
Profit and Loss Account			(65,774 )		(29,835 )

SHAREHOLDERS' FUNDS			(65,674)		(29,835)

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Sblm Properties Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 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 Stephen McNab

Director

03/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Sblm Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC813562 . The registered office is 25 Fullarton Crescent, Troon, KA10 6LL.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The director has confirmed his willingness to continue to support the company.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services supplied in the normal course of business, net of discounts and value added taxes. Revenue is recognised in the period in which the services are provided.

2.5. 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:

Plant & Machinery	20% Straight line
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

2.6. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.7. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Sblm Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.8. Reporting Period

The reporting period is not directly comparable with the previous reporting period, as the previous period covered more than 12 months from the date of incorporation to the first reporting period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2025	31,184	33,098	3,095	67,377
Additions	51,536	51,749	-	103,285
Disposals	(4,705 )	(12,199 )	-	(16,904 )

As at 30 June 2026	78,015	72,648	3,095	153,758

Depreciation
As at 1 July 2025	2,265	8,275	833	11,373
Provided during the period	10,204	12,405	1,022	23,631
Disposals	(1,130 )	(3,240 )	-	(4,370 )

As at 30 June 2026	11,339	17,440	1,855	30,634

Net Book Value
As at 30 June 2026	66,676	55,208	1,240	123,124

As at 1 July 2025	28,919	24,823	2,262	56,004

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	30 June 2026	30 June 2025
	£	£
Plant & Machinery	36,405	-
Motor Vehicles	23,624	-

	60,029	-

5. Investment Property

	30 June 2026
	£
Fair Value
As at 1 July 2025 and 30 June 2026	204,000

The investment property is held at fair value. The director is of the opinion that the value at 30th June 2026 is a fair reflection of the current market value.

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Sblm Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Debtors

	30 June 2026	30 June 2025
	£	£
Due within one year
Other debtors	-	8,115

7. Creditors: Amounts Falling Due Within One Year

	30 June 2026	30 June 2025
	£	£
Net obligations under finance lease and hire purchase contracts	14,946	5,667
Trade creditors	16,498	1,339
Bank loans and overdrafts	13,743	6,528
Other loans	2,000	2,000
Other creditors	303,435	268,646
Taxation and social security	3,109	-

	353,731	284,180

Included within "Other creditors" is an amount due to the director of £303,435 (2025 - £268,563). This amount is repayable on demand and bears no interest.

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

	30 June 2026	30 June 2025
	£	£
Net obligations under finance lease and hire purchase contracts	45,456	15,583

9. Obligations Under Finance Leases and Hire Purchase

	30 June 2026	30 June 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	14,946	5,667
Later than one year and not later than five years	45,456	15,583

	60,402	21,250

	60,402	21,250

10. Share Capital

	30 June 2026	30 June 2025
	£	£
Allotted, Called up and fully paid	100	-

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