REGISTERED NUMBER: SC682984 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

SIDLAW PROPERTY SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D D Innes

Mr M Callachan

REGISTERED OFFICE:

5 Mcnaughton Gardens

Dundee

DD3 0FE

REGISTERED NUMBER:

SC682984 (Scotland)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

6,807

-

CURRENT ASSETS

Debtors

5

44,684

24,959

Cash at bank

80,956

42,046

125,640

67,005

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

52,021

66,905

NET CURRENT ASSETS

73,619

100

TOTAL ASSETS LESS CURRENT LIABILITIES

80,426

100

PROVISIONS FOR LIABILITIES

1,702

-

NET ASSETS

78,724

100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78,624

-

SHAREHOLDERS' FUNDS

78,724

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 September 2026 and were signed on its behalf by:

Mr D D Innes - Director

1.	STATUTORY INFORMATION

Sidlaw Property Solutions Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery

-

20% on cost

Computer Equipment

-

33% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

Machinery

Equipment

Totals

£

£

£

COST

Additions

7,407

964

8,371

At 31 March 2026

7,407

964

8,371

DEPRECIATION

Charge for year

1,243

321

1,564

At 31 March 2026

1,243

321

1,564

NET BOOK VALUE

At 31 March 2026

6,164

643

6,807

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

27,828

-

Amounts owed by group undertakings

-

24,959

Other debtors

13,983

-

Prepayments and accrued income

2,873

-

44,684

24,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

2,179

5,445

Corporation tax

24,506

47,804

Value added tax

9,995

10,895

Other creditors

9,805

-

Accruals and deferred income

5,536

2,761

52,021

66,905

7.	RELATED PARTY DISCLOSURES

Included within other debtors are amounts totalling £13,983 due from companies under common control.

Included within other creditors is an amount of £9,805 due to a company under common control.

These balances have no fixed date for repayment, are repayable on demand and are non-interest bearing.

8.	POST BALANCE SHEET EVENTS

In April 2026, the Group underwent a reorganisation and as a result of which Procast Holdings Limited, the immediate parent company of Procast Ltd, became the ultimate parent company of the Group.