Merchant Anglo (Amazon Park) Property Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC337142

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		100		100

			100		100
CURRENT ASSETS
Stocks	5	1,030,186		1,030,186
Debtors	6	596,896		699,311
Cash at bank and in hand		88,751		131,991

		1,715,833		1,861,488
Creditors: Amounts Falling Due Within One Year	7	(1,403,864 )		(1,543,892 )

NET CURRENT ASSETS (LIABILITIES)			311,969		317,596

TOTAL ASSETS LESS CURRENT LIABILITIES			312,069		317,696

NET ASSETS			312,069		317,696

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			311,969		317,596

SHAREHOLDERS' FUNDS			312,069		317,696

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Merchant Anglo (Amazon Park) Property Holdings Limited

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 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

Mr Michael Chicken

Director

07/10/2026

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

1. General Information

Merchant Anglo (Amazon Park) Property Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC337142 . The registered office is C/O Addleshaw Goddard Llp, 24 St Andrews Square, Edinburgh, EH2 1AF.

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 represents development fees on construction of property, net of Value Added Tax.

2.3. Stocks and Work in Progress

Stock represents land and property aquired for development, together with work in progress on those properties. These assets are included at the lower of costs and net realisable value. Costs for this purpose comprises the purchase cost of the land and buildings and development expenditure.

Profit on the sale of developed property is taken on receipt of sales proceeds at legal completion. Costs attributable to each sale comprise an appropriate proportion of the total costs of development.

2.4. Preparation of Consolidated Financial Statements

The financial statements contain information about Merchant Anglo (Amazon Park) Property Holdings Limited as an individual company and do not contain consolidated financial information as a parent of the group. The Company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

3. Average Number of Employees

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

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 6 April 2025	100

As at 5 April 2026	100

Provision
As at 6 April 2025	-

As at 5 April 2026	-

Net Book Value
As at 5 April 2026	100

As at 6 April 2025	100

Merchant Park Developments Limited is a 100% owned subsidiary of Merchant Anglo (Amazon Park) Property Holdings Limited. Merchant Park Development was dormant at the year end.

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Merchant Anglo (Amazon Park) Property Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

5. Stocks

	2026	2025
	£	£
Work in progress	1,030,186	1,030,186

Stock includes development land which has a higher market value than its accounts stock value.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	26,285	81,106
Prepayments and accrued income	-	22,764
Other debtors	-	30,335
VAT	5,748	-
Called up share capital not paid	100	100
Amounts owed by subsidiaries	564,763	565,006

	596,896	699,311

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	22,590	57,284
VAT	-	4,825
Accruals and deferred income	-	30,335
Amounts owed to subsidiaries	100	100
Amounts owed to related parties	1,381,174	1,451,348

	1,403,864	1,543,892

8. Share Capital

	2026	2025
Allotted, called up but not fully paid	£	£
10,000 Ordinary Shares of £ 0.01 each	100	100

9. Related Party Transactions

Merchant Place Property Partnership

Included in amounts owed to related parties ( note 7) at the 5 April 2025 is an amount of £1,381,174 (2025- £1,451,348) owed to Merchant Place Property Partnership 65, an entity with 33.75% interest in the company on which no interest is payable.

Merchant Place Property Partnership received project management fees of £nil during the year (2025- £2,441).

Merchant Place Property Partnership charged professional fees of £94,826 during the year (2025 - £90,000).

Cliffe Property Investments Limited

Michael Chicken is a Director and 100% shareholder of Cliffe Property Investments Limited, which received £10,000 (2025 - £6,230) for project management fees during the year, £29,028 (2025 - £15,900 ) for accountancy and operating services.

Acrehall Service Limited

...CONTINUED

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Merchant Anglo (Amazon Park) Property Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

9. Related Party Transactions - continued

Geoffrey Hunton is a Director and 100% shareholder of Acrehall services Limited which received £14,155 (2054 - £21,831) of project management fees during the year.

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