SC Stan Property Ltd

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

Registered number: SC850091

		2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		195,003

			195,003
CURRENT ASSETS
Cash at bank and in hand		1,374

		1,374
Creditors: Amounts Falling Due Within One Year	5	(76,745 )

NET CURRENT ASSETS (LIABILITIES)			(75,371 )

TOTAL ASSETS LESS CURRENT LIABILITIES			119,632

Creditors: Amounts Falling Due After More Than One Year	6		(125,931 )

NET LIABILITIES			(6,299 )

CAPITAL AND RESERVES
Called up share capital	7		2
Profit and Loss Account			(6,301 )

SHAREHOLDERS' FUNDS			(6,299)

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SC Stan Property Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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 Sorin Stan Director	Mrs Crenguta Stan Director
17th October 2026

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

1. General Information

SC Stan Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC850091 . The registered office is Rosetti Cottage, High Street, Rattray, Blairgowrie, Perthshire, PH10 7BT.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. It is being supported by directors Mr Sorin Stan and Mrs Crenguta Stan.

2.3. 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.

2.4. 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.

3. Average Number of Employees

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

4. Investment Property

	2026
	£
Fair Value
As at 27 May 2025	-
Additions	195,003

As at 31 May 2026	195,003

5. Creditors: Amounts Falling Due Within One Year

	2026
	£
Other creditors	76,745

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SC Stan Property Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Creditors: Amounts Falling Due After More Than One Year

	2026
	£
Other creditors	125,931

7. Share Capital

	2026
	£
Allotted, Called up and fully paid	2

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 27 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2026
	£	£	£	£	£
Mr Sorin Stan	-	34,906	193	-	34,713
Mrs Crenguta Stan	-	34,906	193	-	34,713

The above loans are unsecured, interest free and repayable on demand.

9. Ultimate Controlling Party

The company's ultimate controlling parties are Mr Sorin Stan and Mrs Crenguta Stan by virtue of their joint ownership of 100% of the issued share capital in the company.

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