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Company Registration No. SC650827 (Scotland)
LBD Properties Ltd Unaudited accounts for the year ended 31 January 2026
LBD Properties Ltd Annual report and unaudited accounts for the year ended 31 January 2026
CONTENTS
PAGE
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LBD Properties Ltd Company Information for the year ended 31 January 2026
Director
Phedra McIndoe
Company Number
SC650827 (Scotland)
Registered Office
21 Doonview Gardens Ayr Ayrshire KA7 4HZ Scotland
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
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LBD Properties Ltd Accountants' report
Accountants' report to the director of LBD Properties Ltd on the preparation of the unaudited statutory accounts for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LBD Properties Ltd for the year ended 31 January 2026 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of LBD Properties Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of LBD Properties Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LBD Properties Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LBD Properties Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LBD Properties Ltd. You consider that LBD Properties Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of LBD Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ 29 October 2026
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LBD Properties Ltd Statement of Financial Position as at 31 January 2026
2026 
2025 
£ 
£ 
Fixed assets
205,346 
209,198 
Current assets
43,658 
33,110 
Creditors: amounts falling due within one year
(238,168)
(250,519)
Net current liabilities
(194,510)
(217,409)
Total assets less current liabilities
10,836 
(8,211)
Creditors: amounts falling due after more than one year
(22,754)
(27,750)
Accruals and deferred income
(1,250)
(1,925)
Net liabilities
(13,168)
(37,886)
Capital and reserves
(13,168)
(37,886)
NOTES TO THE ACCOUNTS
1 Statutory information
LBD Properties Ltd is a private company, limited by shares, registered in Scotland, registration number SC650827. The registered office is 21 Doonview Gardens, Ayr, Ayrshire, KA7 4HZ, Scotland.
2 Director's advances, credit and guarantees
The company owes a liability of £131,753 to the director at the year end (2025 - £145,777). The director does not seek repayment of this amount within any specific time period and will only request settlement when the company is able to meet this obligation.
3 Average number of employees
During the year the average number of employees was 1 (2025: 1).
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LBD Properties Ltd Statement of Financial Position as at 31 January 2026 (continued)
For the year ending 31 January 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 29 October 2026
Phedra McIndoe Director Company Registration No. SC650827
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