Company Registration No. SC036402 (Scotland)
Rudonian Properties Limited
Unaudited accounts
for the year ended 30 April 2026
Rudonian Properties Limited
Unaudited accounts
Contents
Rudonian Properties Limited
Statement of financial position
as at 30 April 2026
Investment property
1,840,000
1,840,000
Cash at bank and in hand
13,001
16,322
Creditors: amounts falling due within one year
(342,421)
(380,580)
Net current liabilities
(328,145)
(361,141)
Total assets less current liabilities
1,511,855
1,478,859
Provisions for liabilities
Deferred tax
(37,284)
(37,284)
Net assets
1,474,571
1,441,575
Called up share capital
100
100
Revaluation reserve
816,765
816,765
Profit and loss account
657,706
624,710
Shareholders' funds
1,474,571
1,441,575
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by
D C Cameron
Director
Company Registration No. SC036402
Rudonian Properties Limited
Notes to the Accounts
for the year ended 30 April 2026
Rudonian Properties Limited is a private company, limited by shares, registered in Scotland, registration number SC036402. The registered office is 7 Spylaw Bank Road, Edinburgh, EH13 0JW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% straight line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Included in creditors is a balance of £330,461 (2025, £369,341) due to the directors. These loans have no fixed terms of repayment.
Rudonian Properties Limited
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Fixtures & fittings
Fair value at 1 May 2025
1,840,000
At 30 April 2026
1,840,000
Amounts falling due within one year
Accrued income and prepayments
1,275
1,266
Rudonian Properties Limited
Notes to the Accounts
for the year ended 30 April 2026
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
7,974
9,051
Loans from directors
330,461
369,341
Hampden & Co plc holds a Standard Security over property at 85-87 Saughton Road North, Edinburgh along with a Floating Charge over the assets of the business.
Hampden & Co plc holds a Standard Security over property at 85-87 Saughton Road North, Edinburgh along with a Floating Charge over the assets of the business.
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Contributions to defined contribution plans are expensed in the period to which they relate.
11
Transactions with related parties
D C Cameron and C J Hughes jointly own all the share capital and therefore they control the company.
12
Average number of employees
During the year the average number of employees was 2 (2025: 3).