REGISTERED NUMBER: SC847859 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 8 MAY 2025 TO 31 MARCH 2026

FOR

AXFORD INVESTMENT PARTNERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R M A Gunn

REGISTERED OFFICE:

24A Ainslie Place

Edinburgh

EH3 6AJ

REGISTERED NUMBER:

SC847859 (Scotland)

ACCOUNTANTS:

Mitchell Edwards

Chartered Certified Accountants

24A Ainslie Place

Edinburgh

EH3 6AJ

BANKERS:

Royal Bank of Scotland

Cartsdyke Avenue

Cartsburn East

Greenock

PA15 1EF

SOLICITORS:

Watermans Solicitors

5-10 Dock Place

Edinburgh

EH6 6LU

FIXED ASSETS

Investment property

4

195,220

CURRENT ASSETS

Cash at bank

594

CREDITORS

Amounts falling due within one year

5

68,192

NET CURRENT LIABILITIES

(67,598

)

TOTAL ASSETS LESS CURRENT LIABILITIES

127,622

CREDITORS

Amounts falling due after more than one year

6

128,750

NET LIABILITIES

(1,128

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(1,228

)

(1,128

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 21 October 2026 and were signed by:

R M A Gunn - Director

1.	STATUTORY INFORMATION

Axford Investment Partners Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

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.

The company is in a set up period and has failed to trade profitably. The director will continue to support the company until sufficient profitability is achieved and on this basis considers it appropriate to prepare the accounts on a going concern basis.

Turnover

Turnover represents investment property rental income.

Investment property

The company carries investment property at fair value with changes in fair value being recognised in the Income Statement. Any such changes together with the related deferred tax are transferred to a Revaluation Reserve.

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 material 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

195,220

At 31 March 2026

195,220

NET BOOK VALUE

At 31 March 2026

195,220

In the opinion of the directors, the current fair value of the company's investment property is £195,220. The directors' opinion has been arrived at after reviewing transactions in the location and category of the investment property being valued.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

68,192

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

128,750

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

128,750

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

128,750

The company has granted standard security in respect of the investment property held in favour of the lender.