REGISTERED NUMBER: SC775617 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Guiltreehill Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr Steven Allan Maitles

Mr Richard Anthony Maitles

REGISTERED OFFICE:

11 / 13 Colvilles Road

Kelvin Industrial Estate

Glasgow

G75 0RS

REGISTERED NUMBER:

SC775617 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Tangible assets

4

-

470,368

Investment property

5

736,522

-

736,522

470,368

CURRENT ASSETS

Cash at bank

13,550

10,141

CREDITORS

Amounts falling due within one year

6

294,437

124,752

NET CURRENT LIABILITIES

(280,887

)

(114,611

)

TOTAL ASSETS LESS CURRENT LIABILITIES

455,635

355,757

CREDITORS

Amounts falling due after more than one year

7

395,360

329,810

NET ASSETS

60,275

25,947

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

60,273

25,945

60,275

25,947

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

Mr Steven Allan Maitles - Director

Mr Richard Anthony Maitles - Director

1.	STATUTORY INFORMATION

Guiltreehill Limited 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 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.

Tangible fixed assets

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

Freehold property

-

in accordance with the property

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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 year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 August 2025

and 31 July 2026

470,368

DEPRECIATION

Reclassification/transfer

470,368

At 31 July 2026

470,368

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

470,368

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

266,154

Reclassification/transfer

470,368

At 31 July 2026

736,522

NET BOOK VALUE

At 31 July 2026

736,522

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

8,333

-

Taxation and social security

9,826

4,245

Other creditors

276,278

120,507

294,437

124,752

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans

41,667

-

Other creditors

353,693

329,810

395,360

329,810

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

2 October 2026