ANTAEUS DEVELOPMENTS LTD.


Directors	REID, John Scott
	REID, William Mark


Registered Number	SC369881 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		51,659		51,659
			51,659		51,659
Current assets
Debtors	5	46,000		68,812
Cash at bank and on hand		93,617		67,070
		139,617		135,882
Creditors amounts falling due within one year	6	(1,149)		(1,674)
Net current assets (liabilities)			138,468		134,208
Total assets less current liabilities			190,127		185,867
Net assets			190,127		185,867
Capital and reserves
Called up share capital			100		100
Profit and loss account			190,027		185,767
Shareholders' funds			190,127		185,867

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 September 2026, and are signed on its behalf by:

REID, John Scott
Director
Registered Company No. SC369881

ANTAEUS DEVELOPMENTS LTD.

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	Antaeus Developments Ltd is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	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 Section1A "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.

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

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is shown as a revaluation reserve to distinguish this from distributable profits.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		2

3.	Tangible fixed assets

4.	Investment property

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	46,000	67,612
Prepayments and accrued income	-	1,200
Total	46,000	68,812

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	770
Taxation and social security	433	219
Accrued liabilities and deferred income	716	685
Total	1,149	1,674

7.	Related party transactions
	Other debtors (note 5) includes a loan of £46,000 made to MASC Management Ltd, a company in which W M Reid is a director and has a share interest. Rental income and cost recharges totalling £4,800 were received from William Reid & Sons (Wireworks) Limited, a company in which J S Reid is a director and has a share interest.

8.	Controlling party
	The controlling parties are J S Reid, W M Reid, S K Young and I W Reid who each own 25% of the share capital.