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Unaudited Financial Statements for the Year Ended 30 September 2021

for

DJ&P Smith Street Ltd

DJ&P Smith Street Ltd (Registered number: SC641258)






Contents of the Financial Statements
for the Year Ended 30 September 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DJ&P Smith Street Ltd

Company Information
for the Year Ended 30 September 2021







DIRECTORS: D N Thomson
Mrs J Barnfather





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC641258 (Scotland)





ACCOUNTANTS: Ian Macfarlane & Co.
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

DJ&P Smith Street Ltd (Registered number: SC641258)

Balance Sheet
30 September 2021

30.9.21 30.9.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 75,000 75,000

CURRENT ASSETS
Cash at bank 6,843 1,580

CREDITORS
Amounts falling due within one year 5 1,867 9,240
NET CURRENT ASSETS/(LIABILITIES) 4,976 (7,660 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,976

67,340

CAPITAL AND RESERVES
Called up share capital 6 1 1
Revaluation reserve 7 66,740 66,740
Retained earnings 13,235 599
SHAREHOLDERS' FUNDS 79,976 67,340

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2021 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 29 June 2022 and were signed on its behalf by:





D N Thomson - Director


DJ&P Smith Street Ltd (Registered number: SC641258)

Notes to the Financial Statements
for the Year Ended 30 September 2021

1. STATUTORY INFORMATION

DJ&P Smith Street 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 as modified by the revaluation of certain assets.

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

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 NIL (2020 - NIL).

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST OR VALUATION
At 1 October 2020
and 30 September 2021 75,000
NET BOOK VALUE
At 30 September 2021 75,000
At 30 September 2020 75,000

DJ&P Smith Street Ltd (Registered number: SC641258)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2021

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 September 2021 is represented by:

Land and
buildings
£   
Valuation in 2020 66,740
Cost 8,260
75,000

The property was valued in January 2020. A professional valuation was carried out at this time.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£    £   
Amounts owed to associates - 8,259
Taxation and social security 1,027 141
Other creditors 840 840
1,867 9,240

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.21 30.9.20
value: £    £   
1 Ordinary £1 1 1

7. RESERVES
Revaluation
reserve
£   
At 1 October 2020
and 30 September 2021 66,740

8. ULTIMATE CONTROLLING PARTY

The ultimate parent company is DJ & P Properties Ltd a company registered in Scotland.