Cuprum Properties Limited

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

Registered number: SC466008

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		240,784		240,839

			240,784		240,839
CURRENT ASSETS
Cash at bank and in hand		4,588		4,392

		4,588		4,392
Creditors: Amounts Falling Due Within One Year	5	(239,467 )		(237,087 )

NET CURRENT ASSETS (LIABILITIES)			(234,879 )		(232,695 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,905		8,144

NET ASSETS			5,905		8,144

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			5,805		8,044

SHAREHOLDERS' FUNDS			5,905		8,144

For the year ending 28 February 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

Mrs Sughra Akhtar

Director

12/10/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Cuprum Properties Limited Registered number SC466008 is a limited by shares company incorporated in Scotland. The Registered Office is 10 Avonhead Road, Condorrat, Glasgow, G67 4RA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention, modified to include the revaluation of certain fixed assets, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of rents receivable, net of Value Added Tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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 basis:

Freehold	0% - (see Revaluation Reserve)
Computer Equipment	15% - Reducing balance basis

2.4. Investment Properties

Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.

Investment properties shall be included in the balance sheet at their market value.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1

	1	1

Page 2

Page 3

Cuprum Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	240,475	1,475	241,950

As at 28 February 2026	240,475	1,475	241,950

Depreciation
As at 1 March 2025	-	1,111	1,111
Provided during the period	-	55	55

As at 28 February 2026	-	1,166	1,166

Net Book Value
As at 28 February 2026	240,475	309	240,784

As at 1 March 2025	240,475	364	240,839

Following a survey and valuation for refinancing purposes in 2019 no revaluation in the financial period of the heritable property has been considered necessary by the directors and therefore there is no movement in the Revaluation Reserve in the period.

The commercial freehold property is subject to a Standard Security in favour of Royal Bank of Scotland Plc, who also hold a Bond and Floating Charge, albeit that the bank loan was redeemed in full in December 2021, with the subjects being occupied by a tenant in terms of a lease which expired on 12th March 2022 but which had then been continued for a further 10 years in terms of a Minute of Variation.

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	(1 )
Corporation tax	1,388	1,282
VAT	1,126	1,111
Rents received in advance	10,707	10,707
Accrued charges	3,355	1,867
Directors' loan accounts	222,892	222,121

	239,467	237,087

The directors loans are unsecured, interest free and have no fixed terms of repayment.

The current tenant had been making advance rent payments for their own internal cash-flow purposes, giving rise to the liability reflected in the Accounts as stated above.

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 3

Page 4

Cuprum Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	8,100	8,100

8. Ultimate Controlling Party

There is no ultimate controlling party by virtue of the split in ownership of the issued share capital in the company.

Page 4