Ngs Properties Ltd.

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

Registered number: SC383102

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,580		-

			3,580		-
CURRENT ASSETS
Debtors	5	40,481		70,000
Cash at bank and in hand		235,305		215,446

		275,786		285,446
Creditors: Amounts Falling Due Within One Year	6	(24,232 )		(34,171 )

NET CURRENT ASSETS (LIABILITIES)			251,554		251,275

TOTAL ASSETS LESS CURRENT LIABILITIES			255,134		251,275

NET ASSETS			255,134		251,275

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			254,134		250,275

SHAREHOLDERS' FUNDS			255,134		251,275

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Ngs Properties Ltd.

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 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

Andrew Still

Director

14/10/2026

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

1. General Information

Ngs Properties Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC383102 . The registered office is Lynedoch Park Pitcairngreen, Perth, Perthshire, PH1 3LY.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	0%
Computer Equipment	25% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable..

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Ngs Properties Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2025	958
Additions	3,890
Disposals	(958 )

As at 31 August 2026	3,890

Depreciation
As at 1 September 2025	958
Provided during the period	310
Disposals	(958 )

As at 31 August 2026	310

Net Book Value
As at 31 August 2026	3,580

As at 1 September 2025	-

5. Debtors

	2026	2025
	£	£
Due within one year
Loan	40,000	70,000
Other taxes and social security	481	-

	40,481	70,000

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2	(1 )
Corporation tax	18,192	27,168
VAT	4,924	4,444
Other creditors	2	-
Accruals and deferred income	800	2,248
Directors' loan accounts	312	312

	24,232	34,171

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Ultimate Controlling Party

The company's ultimate controlling party is Mr Neil Still by virtue of his ownership of 100% of the issued share capital in the company.

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