REGISTERED NUMBER: 16497343 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 4 JUNE 2025 TO 30 JUNE 2026

FOR

SCARDA PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J S Whitfield

REGISTERED OFFICE:

44 Pasture Way

Tickhill

Doncaster

DN11 9AU

REGISTERED NUMBER:

16497343 (England and Wales)

ACCOUNTANTS:

Guenigault Financial Services Ltd

39 Meadow Drive

Tickhill

South Yorkshire

DN11 9ET

FIXED ASSETS

Tangible assets

4

3,212

Investment property

5

270,926

274,138

CURRENT ASSETS

Cash at bank

27,360

CREDITORS

Amounts falling due within one year

6

(153,284

)

NET CURRENT LIABILITIES

(125,924

)

TOTAL ASSETS LESS CURRENT LIABILITIES

148,214

CREDITORS

Amounts falling due after more than one year

7

(130,298

)

PROVISIONS FOR LIABILITIES

(5,471

)

NET ASSETS

12,445

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

12,443

12,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2026 and were signed by:

Mrs J S Whitfield - Director

1.	STATUTORY INFORMATION

Scarda Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TURNOVER

Turnover represents rental income and short-term accommodation income receivable in the ordinary course of business. Rental income is recognised on a straight-line basis over the relevant tenancy period. Short-term accommodation income is recognised over the period of the guest’s stay. Amounts received in advance are included within creditors.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

20% on cost

Expenditure below £1,000 is normally charged to profit or loss when incurred unless individual items form part of a larger asset or related group of assets that is material in aggregate.

INVESTMENT PROPERTY

Investment properties are initially recognised at cost, including directly attributable transaction costs. They are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Fixtures

& fittings

£

COST

Additions

3,408

At 30 June 2026

3,408

DEPRECIATION

Charge for period

196

At 30 June 2026

196

NET BOOK VALUE

At 30 June 2026

3,212

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

242,133

Revaluations

28,793

At 30 June 2026

270,926

NET BOOK VALUE

At 30 June 2026

270,926

Fair value at 30 June 2026 is represented by:

£

Valuation in 2026

28,793

Cost

242,133

270,926

Investment properties were valued by independent valuers appointed by the mortgage lenders. The valuations were prepared on a vacant-possession basis using relevant comparable market evidence. The director considered the valuations representative of fair value at 30 June 2026.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

153,284

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

130,298

8.	RELATED PARTY DISCLOSURES

During the period, the director advanced funds to the company. At 30 June 2026, £152,247 was owed to the director. The balance is unsecured, interest-free and repayable on demand.