REGISTERED NUMBER: SC677710 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

RGMCG Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs Carla Gordon

Mr Ryan McGregor

Mr Gerald McGregor

REGISTERED OFFICE:

115 Summerlee Street

B14

Glasgow

G33 4DB

REGISTERED NUMBER:

SC677710 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Tangible assets

4

225,613

221,377

CURRENT ASSETS

Cash at bank

8,693

4,502

CREDITORS

Amounts falling due within one year

5

169,565

172,998

NET CURRENT LIABILITIES

(160,872

)

(168,496

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,741

52,881

CREDITORS

Amounts falling due after more than one year

6

31,549

29,379

NET ASSETS

33,192

23,502

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

45,000

30,000

Retained earnings

(11,908

)

(6,598

)

33,192

23,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 21 July 2026 and were signed on its behalf by:

Mrs Carla Gordon - Director

Mr Ryan McGregor - Director

Mr Gerald McGregor - Director

1.	STATUTORY INFORMATION

RGMCG Properties 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 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

190,000

43,054

233,054

Revaluations

15,000

-

15,000

At 31 October 2025

205,000

43,054

248,054

DEPRECIATION

At 1 November 2024

-

11,677

11,677

Charge for year

-

10,764

10,764

At 31 October 2025

-

22,441

22,441

NET BOOK VALUE

At 31 October 2025

205,000

20,613

225,613

At 31 October 2024

190,000

31,377

221,377

Cost or valuation at 31 October 2025 is represented by:

Land and

buildings

£

Valuation in 2024

30,000

Valuation in 2025

15,000

Cost

160,000

205,000

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 November 2024

and 31 October 2025

43,054

DEPRECIATION

At 1 November 2024

11,677

Charge for year

10,764

At 31 October 2025

22,441

NET BOOK VALUE

At 31 October 2025

20,613

At 31 October 2024

31,377

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

8,837

8,837

Other creditors

160,728

164,161

169,565

172,998

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

8,865

17,701

Amounts owed to group undertakings

22,684

11,678

31,549

29,379

7.

RESERVES

Revaluation

reserve

£

At 1 November 2024

30,000

Bonus share issue

15,000

At 31 October 2025

45,000

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 October 2025 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

21 July 2026