REGISTERED NUMBER: SC647731 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Kc Properties Scotland Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

miss K F Hardy

Miss C D Hardy

SECRETARY:

REGISTERED OFFICE:

60 Constitution Street Leith

Edinburgh

Lothian

EH6 6RR

REGISTERED NUMBER:

SC647731 (Scotland)

ACCOUNTANTS:

525 Accountancy Services Limited

The Kelvin Building

Bramah Avenue

East Kilbride

Scotland

Glasgow

G75 0RD

FIXED ASSETS

Investment property

4

143,233

143,233

CURRENT ASSETS

Debtors

5

4,156

103,371

Cash at bank

70,637

374

74,793

103,745

CREDITORS

Amounts falling due within one year

6

133,543

162,000

NET CURRENT LIABILITIES

(58,750

)

(58,255

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,483

84,978

CREDITORS

Amounts falling due after more than one year

7

28,977

40,809

NET ASSETS

55,506

44,169

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

55,306

43,969

55,506

44,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 3 November 2026 and were signed on its behalf by:

Miss C D Hardy - Director

miss K F Hardy - Director

1.	STATUTORY INFORMATION

Kc Properties Scotland 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.

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.

Turnover

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

143,233

NET BOOK VALUE

At 30 November 2025

143,233

At 30 November 2024

143,233

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

2,781

97,996

Other debtors

1,375

5,375

4,156

103,371

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

90,666

17,500

Taxation and social security

24,681

69,169

Other creditors

18,196

75,331

133,543

162,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

28,977

40,809

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

28,977

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