Angus Fordyce Properties Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC794535

		31 December 2025		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		122,733		117,983

			122,733		117,983
CURRENT ASSETS
Cash at bank and in hand		29,345		675

		29,345		675
Creditors: Amounts Falling Due Within One Year	5	(79,836 )		(42,846 )

NET CURRENT ASSETS (LIABILITIES)			(50,491 )		(42,171 )

TOTAL ASSETS LESS CURRENT LIABILITIES			72,242		75,812

Creditors: Amounts Falling Due After More Than One Year	6		(82,500 )		(82,500 )

NET LIABILITIES			(10,258 )		(6,688 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(10,260 )		(6,690 )

SHAREHOLDERS' FUNDS			(10,258)		(6,688)

Page 1

Page 2

Angus Fordyce Properties Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Philip Stewart

Director

09/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Angus Fordyce Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC794535 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rental income is recongnised on a straight-line basis over the lease term.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: NIL)

4. Investment Property

	31 December 2025
	£
Fair Value
As at 1 February 2025	117,983
Additions	4,750

As at 31 December 2025	122,733

The directors have considered the market conditions as at 31 December 2025 and are of the opinion that the fair value in the accounts does not materially differ from the market value.

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 January 2025
	£	£
Other creditors	79,836	42,846

6. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 January 2025
	£	£
Bank loans	82,500	82,500

Page 3

Page 4

Angus Fordyce Properties Ltd

Notes to the Financial Statements (continued)

For the Period 1 February 2025 to 31 December 2025

7. Secured Creditors

A legal charge has been granted over the company’s property at 25C West Main Street, Broxburn in favour of The Mortgage Works (UK) PLC as security for bank borrowings.

Of the creditors the following amounts are secured.

	31 December 2025		31 January 2025
	£		£
Bank loans and overdrafts	82,500		82,500

8. Share Capital

	31 December 2025	31 January 2025
	£	£
Allotted, Called up and fully paid	2	2

Page 4