REGISTERED NUMBER: SC262339 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Landa Properties Edinburgh Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

B Singh

REGISTERED OFFICE:

174 High Street

Edinburgh

EH1 1QS

REGISTERED NUMBER:

SC262339 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Investment property

4

3,821,750

2,280,000

CURRENT ASSETS

Debtors

5

85,082

85,130

Cash at bank

994

18,913

86,076

104,043

CREDITORS

Amounts falling due within one year

6

1,690,270

221,960

NET CURRENT LIABILITIES

(1,604,194

)

(117,917

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,217,556

2,162,083

CREDITORS

Amounts falling due after more than one year

7

-

(5,085

)

PROVISIONS FOR LIABILITIES

(83,000

)

(83,000

)

NET ASSETS

2,134,556

2,073,998

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

819,314

819,314

Retained earnings

1,315,142

1,254,584

SHAREHOLDERS' FUNDS

2,134,556

2,073,998

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2026 and were signed by:

B Singh - Director

1.	STATUTORY INFORMATION

Landa Properties Edinburgh Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 Section 1A "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

Turnover represents rents received.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

2,280,000

Additions

1,541,750

At 31 January 2026

3,821,750

NET BOOK VALUE

At 31 January 2026

3,821,750

At 31 January 2025

2,280,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2013

438,314

Valuation in 2014

(69,840

)

Valuation in 2020

499,840

Cost

2,953,436

3,821,750

If investment property had not been revalued it would have been included at the following historical cost:

31/1/26

31/1/25

£

£

Cost

2,938,744

1,411,686

Investment property was valued on an open market basis on 6 January 2020 by Graham & Sibbald Chartered Surveyors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Amounts owed by associates

16,395

84,062

Other debtors

68,687

1,068

85,082

85,130

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

172,882

200,894

Amounts owed to associates

51,957

-

Taxation and social security

20,057

14,215

Other creditors

1,445,374

6,851

1,690,270

221,960

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans

-

5,085

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/1/26

31/1/25

£

£

Bank loans

172,882

205,979

The Royal Bank of Scotland plc holds a standard security over the residential and commercial properties and a bond and floating charge over the other assets of the company.