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Registered number: SC028226
LYNE PROPERTIES (EDINBURGH) LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2023
Menzies Accountants Ltd
18 Campbell Road
Edinburgh
EH12 6DT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC028226
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 889,069 692,312
889,069 692,312
CURRENT ASSETS
Debtors 5 5,198 -
Cash at bank and in hand 108,792 276,229
113,990 276,229
Creditors: Amounts Falling Due Within One Year 6 (27,532 ) (34,585 )
NET CURRENT ASSETS (LIABILITIES) 86,458 241,644
TOTAL ASSETS LESS CURRENT LIABILITIES 975,527 933,956
NET ASSETS 975,527 933,956
CAPITAL AND RESERVES
Called up share capital 7 16,175 16,175
Profit and Loss Account 959,352 917,781
SHAREHOLDERS' FUNDS 975,527 933,956
Page 1
Page 2
For the year ending 31 May 2023 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dorothy Morrison
Director
11/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LYNE PROPERTIES (EDINBURGH) LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC028226 . The registered office is 8 Kirk Park, Liberton, Edinburgh, EH16 6HZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 1% straight line
Plant & Machinery 20% reducing balance
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 June 2022 732,432 54,730 787,162
Additions 206,624 - 206,624
As at 31 May 2023 939,056 54,730 993,786
Depreciation
As at 1 June 2022 42,499 52,351 94,850
Provided during the period 9,391 476 9,867
As at 31 May 2023 51,890 52,827 104,717
Net Book Value
As at 31 May 2023 887,166 1,903 889,069
As at 1 June 2022 689,933 2,379 692,312
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,198 -
5,198 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 24,599 26,318
Accruals and deferred income 2,933 8,267
27,532 34,585
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 16,175 16,175
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