SSPB Developments Ltd

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

Registered number: SC759289

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		114,562		114,562

			114,562		114,562
CURRENT ASSETS
Cash at bank and in hand		100		100

		100		100
Creditors: Amounts Falling Due Within One Year	5	(124,137 )		(123,295 )

NET CURRENT ASSETS (LIABILITIES)			(124,037 )		(123,195 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,475 )		(8,633 )

NET LIABILITIES			(9,475 )		(8,633 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(9,575 )		(8,733 )

SHAREHOLDERS' FUNDS			(9,475)		(8,633)

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

Mr Scott Sneddon

Director

21/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

SSPB Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC759289 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.

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. 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% - straightline basis

No revaluation of the land acquired in the year has been considered necessary by the directors.

2.3. 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: NIL (2025: NIL)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 March 2025	114,562

As at 28 February 2026	114,562

Net Book Value
As at 28 February 2026	114,562

As at 1 March 2025	114,562

No revaluation of the land acquired in the year has been considered necessary by the directors.

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	124,137	123,295

The other creditors includes directors loan accounts of £123,867 (2025 - £122,901), which directors loan accounts are unsecured, interest free and have no fixed terms of repayment.

6. Share Capital

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

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Page 3

SSPB Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Ultimate Controlling Party

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