REGISTERED NUMBER: SC701623 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

Holyrood Estates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D MacLean

Mr R Docherty

Mr I D MacKinnon

Mr A J Reilly

REGISTERED OFFICE:

c/o Wright Business Centre

1 Lonmay Road

Glasgow

G33 4EL

REGISTERED NUMBER:

SC701623 (Scotland)

ACCOUNTANTS:

R.A.M.

Admiral House

Montgomery Place

East Kilbride

South Lanarkshire

G74 4BF

FIXED ASSETS

Investment property

4

363,448

188,548

CURRENT ASSETS

Debtors

5

3,300

-

Cash at bank

248,262

19,545

251,562

19,545

CREDITORS

Amounts falling due within one year

6

190,820

190,943

NET CURRENT ASSETS/(LIABILITIES)

60,742

(171,398

)

TOTAL ASSETS LESS CURRENT LIABILITIES

424,190

17,150

CREDITORS

Amounts falling due after more than one year

7

264,499

-

NET ASSETS

159,691

17,150

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

174,900

-

Retained earnings

(15,309

)

17,050

159,691

17,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 28 August 2026 and were signed on its behalf by:

Mr R Docherty - Director

1.	STATUTORY INFORMATION

Holyrood Estates 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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

188,548

Revaluations

174,900

At 30 June 2026

363,448

NET BOOK VALUE

At 30 June 2026

363,448

At 30 June 2025

188,548

Fair value at 30 June 2026 is represented by:

£

Valuation in 2026

87,400

Cost

188,548

275,948

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

188,548

Revaluations

174,900

363,448

CLIENT SCREEN TOTAL

=

275,948

If Investment property had not been revalued it would have been included at the following historical cost:

30.6.26

30.6.25

£

£

Cost

188,548

-

Investment property was valued on an open market basis on 27 November 2025 by Godiva Mortgages Limited .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Other debtors

3,300

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Taxation and social security

(79

)

(79

)

Other creditors

190,899

191,022

190,820

190,943

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

264,499

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

264,499

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Bank loans

264,499

-

On 26 January 2026, a Standard Security charge was granted in favour of Godiva Mortgages Limited over the property owned by the company

9.

RESERVES

Revaluation

reserve

£

Property Revaluation

174,900

At 30 June 2026

174,900