KIROLOS PROPERTIES LTD

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

Registered number: SC796756

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		261		478
Investment Properties	5		2,210,000		1,730,000

			2,210,261		1,730,478
CURRENT ASSETS
Debtors	6	306		-
Cash at bank and in hand		25,239		45,362

		25,545		45,362
Creditors: Amounts Falling Due Within One Year	7	(111,880 )		(10,224 )

NET CURRENT ASSETS (LIABILITIES)			(86,335 )		35,138

TOTAL ASSETS LESS CURRENT LIABILITIES			2,123,926		1,765,616

NET ASSETS			2,123,926		1,765,616

CAPITAL AND RESERVES
Called up share capital			2		2
Revaluation reserve			2,034,166		1,730,000
Profit and Loss Account			89,758		35,614

SHAREHOLDERS' FUNDS			2,123,926		1,765,616

Page 1

Page 2

KIROLOS PROPERTIES LTD

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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.

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

Amir Kirolos

Director

2 October 2026

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

1. General Information

KIROLOS PROPERTIES LTD is a private company, limited by shares, incorporated in Scotland, registered number SC796756 . The registered office is 29 Abercrombie Drive, Bearsden, Glasgow, G61 4RR.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33 % Straight Line

2.4. 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.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost or Valuation
As at 1 February 2025	660

As at 31 January 2026	660

Depreciation
As at 1 February 2025	182
Provided during the period	217

As at 31 January 2026	399

Net Book Value
As at 31 January 2026	261

As at 1 February 2025	478

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KIROLOS PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025	1,730,000
Additions	175,834
Revaluations	304,166

As at 31 January 2026	2,210,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	175,884	-

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	306	-

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	96,661	1,513
Taxation and social security	15,219	8,711

	111,880	10,224

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