Company registration number: SC083305
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
Barn Properties Limited
Pages for filing with the Registrar
Company registration number: SC083305
Barn Properties Limited
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 441 490
Investment property 5 845,909 863,046
846,350 863,536
Current assets
Debtors 6 6,868 11,842
Cash at bank and in hand 63,687 10,285
70,555 22,127
Creditors: amounts falling due within one year
7 (183,688) (117,413)
Net current liabilities (113,133) (95,286)
Total assets less current liabilities 733,217 768,250
NET ASSETS 733,217 768,250
Capital and reserves
Called up share capital 100 100
Revaluation reserve 83,949 91,704
Profit and loss account 649,168 676,446
TOTAL EQUITY 733,217 768,250
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC083305
Barn Properties Limited
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Barn, Director
10 September 2026
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Barn Properties Limited
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
Barn Properties Limited is a private company registered in Scotland. Its registered number is SC083305. The company is limited by shares. Its registered office is 11 Brunel Road, West Gourdie Industrial Estate, Dundee, Angus, DD2 4TG.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 10% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Barn Properties Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 June 2025 19,350
At 31 May 2026 19,350
Depreciation
At 1 June 2025 18,860
Charge for year 49
At 31 May 2026 18,909
Net book value
At 31 May 2026 441
At 31 May 2025 490
Cost or valuation at 31 May 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2026 -
Cost 19,350
19,350
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Barn Properties Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
4 Tangible fixed assets - continued
If Investment Property had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 761,960 771,342
Accumulated depreciation - -
5 Investment property
£
Valuation
At 1 June 2025 863,046
Disposals (17,137)
At 31 May 2026 845,909
6 Debtors
2026 2025
£ £
Prepayments and accrued income 6,868 11,842
7 Creditors: amounts falling due within one year
2026 2025
£ £
Other creditors 156,138 104,742
Taxation 24,541 5,162
Accruals and deferred income 3,009 7,509
183,688 117,413
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