Rugg Properties Ltd

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

Registered number: SC838136

		28 February 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		41,070

			41,070
CURRENT ASSETS
Debtors	5	6,240
Cash at bank and in hand		1,816

		8,056
Creditors: Amounts Falling Due Within One Year	6	(49,990 )

NET CURRENT ASSETS (LIABILITIES)			(41,934 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(864 )

NET LIABILITIES			(864 )

CAPITAL AND RESERVES
Called up share capital	7		10
Profit and Loss Account			(874 )

SHAREHOLDERS' FUNDS			(864)

Page 1

Page 2

Rugg Properties Ltd

Balance Sheet (continued)

As At 28 February 2026

For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Craig Rugg

Director

27th October 2026

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

1. General Information

Rugg Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC838136 . The registered office is Office 2, 30/2 Eskbank Office Complex, Hardengreen Industrial Estate, Dalkeith, Midlothian, EH22 3NX.

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

No depreciation

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 period was: 1

4. Investment Property

	28 February 2026
	£
Fair Value
As at 18 February 2025	-
Additions	41,070

As at 28 February 2026	41,070

Page 3

Page 4

Rugg Properties Ltd

Notes to the Financial Statements (continued)

For the Period 18 February 2025 to 28 February 2026

5. Debtors

	28 February 2026
	£
Due within one year
Other debtors	6,240

6. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Other creditors	49,990

7. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	10