Company No: SC115552 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	1,201,054		1,201,054
		1,201,054		1,201,054
Net current assets		1,201,054		1,201,054
Total assets less current liabilities		1,201,054		1,201,054
Net assets		1,201,054		1,201,054
Capital and reserves
Called-up share capital	4	1,408		1,408
Capital redemption reserve		192		192
Profit and loss account		1,199,454		1,199,454
Total shareholder's funds		1,201,054		1,201,054

GHL Property Limited (registered number: SC115552) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of GHL Property Limited (registered number: SC115552) were approved and authorised for issue by the Board of Directors on 09 October 2026. They were signed on its behalf by:

T G Paterson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

GHL Property Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Cumbernauld Road, Stepps, Glasgow, G33 6HW, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

The company was dormant throughout the current year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors, are measured at transaction price.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Debtors

	2026		2025
	£		£
Amounts owed by related parties	1,201,054		1,201,054

4. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,408 Ordinary shares of £ 1.00 each	1,408		1,408

5. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2026		2025
	£		£
Amounts owed by related parties	1,201,054		1,201,054

6. Ultimate controlling party

The company's ultimate parent company is GHL Property Holdings Limited.