Registration number: SC552348

Raven Property Investment Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Raven Property Investment Ltd

Company Information

Director

NR McCall

Registered office

51 Moss Street Paisley PA1 1DR

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Raven Property Investment Ltd

(Registration number: SC552348)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	1,580,578	616,895
Current assets
Debtors	5	116,039	383,755
Cash at bank and in hand		3,207	66,709
		119,246	450,464
Creditors: Amounts falling due within one year	6	(982,908)	(661,975)
Net current liabilities		(863,662)	(211,511)
Total assets less current liabilities		716,916	405,384
Creditors: Amounts falling due after more than one year	6	(229,219)	(65,000)
Provisions for liabilities		(45,399)	(23,238)
Net assets		442,298	317,146
Capital and reserves
Called up share capital	7	1	1
Retained earnings		442,297	317,145
Shareholders' funds		442,298	317,146

Raven Property Investment Ltd

(Registration number: SC552348)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 July 2026
 

......................................... NR McCall Director

Raven Property Investment Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
51 Moss Street
Paisley
PA1 1DR
Scotland

These financial statements were authorised for issue by the director on 23 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Raven Property Investment Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Investment properties

	2025 £
At 1 January	616,895
Additions	875,039
Fair value adjustments	88,644
At 31 December	1,580,578

There has been no valuation of investment property by an independent valuer.

Raven Property Investment Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	725
Prepayments	157	-
Other debtors	115,882	383,030
	116,039	383,755

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	660	23
Taxation and social security	19,452	11,686
Accruals and deferred income	145,000	106,180
Other creditors	817,796	544,086
	982,908	661,975

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	100	1	100	1

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	229,219	65,000

Raven Property Investment Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Related party transactions

Transactions with the director

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
NR McCall
Director's loan account	(160,413)	207,490	(420,550)	(373,473)

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
NR McCall
Director's loan account	138,936	134,550	(433,899)	(160,413)