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2022-05-31 SC596024 17 2021-06-01 2022-05-31 SC596024 frs-core:CurrentFinancialInstruments 17 2022-05-31 SC596024 frs-core:Non-currentFinancialInstruments 17 2022-05-31 SC596024 18 2021-06-01 2022-05-31 SC596024 frs-core:CurrentFinancialInstruments 18 2022-05-31 SC596024 frs-core:Non-currentFinancialInstruments 18 2022-05-31 SC596024 19 2021-06-01 2022-05-31 SC596024 frs-core:CurrentFinancialInstruments 19 2022-05-31 SC596024 frs-core:Non-currentFinancialInstruments 19 2022-05-31 SC596024 20 2021-06-01 2022-05-31 SC596024 frs-core:CurrentFinancialInstruments 20 2022-05-31 SC596024 frs-core:Non-currentFinancialInstruments 20 2022-05-31 SC596024 dpl-frs:Item1 2021-06-01 2022-05-31 SC596024 dpl-frs:Item1 2021-05-31 SC596024 dpl-frs:Item1 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 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2021-05-31 SC596024 dpl-frs:Item4 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 SC596024 dpl-frs:Item5 2021-06-01 2022-05-31 SC596024 dpl-frs:Item5 2021-05-31 SC596024 dpl-frs:Item5 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 SC596024 dpl-frs:Item6 2021-06-01 2022-05-31 SC596024 dpl-frs:Item6 2021-05-31 SC596024 dpl-frs:Item6 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 SC596024 dpl-frs:Item7 2021-06-01 2022-05-31 SC596024 dpl-frs:Item7 2021-05-31 SC596024 dpl-frs:Item7 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 SC596024 dpl-frs:Item8 2021-06-01 2022-05-31 SC596024 dpl-frs:Item8 2021-05-31 SC596024 dpl-frs:Item8 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 SC596024 dpl-frs:Item9 2021-06-01 2022-05-31 SC596024 dpl-frs:Item9 2021-05-31 SC596024 dpl-frs:Item9 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 SC596024 dpl-frs:Item10 2021-06-01 2022-05-31 SC596024 dpl-frs:Item10 2021-05-31 SC596024 dpl-frs:Item10 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 SC596024 dpl-frs:Item11 2021-06-01 2022-05-31 SC596024 dpl-frs:Item11 2021-05-31 SC596024 dpl-frs:Item11 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 SC596024 dpl-frs:Item12 2021-06-01 2022-05-31 SC596024 dpl-frs:Item12 2021-05-31 SC596024 dpl-frs:Item12 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 SC596024 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 SC596024 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 SC596024 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 SC596024 1 2021-06-01 2022-05-31 SC596024 frs-countries:Scotland 2021-06-01 2022-05-31
Registered number: SC596024
Easson Property Investments Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 June 2022 to 28 February 2023
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Easson Property Investments Limited For the Period 1 June 2022 to 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Easson Property Investments Limited for the period 1 June 2022 to 28 February 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-for-the-preparation-of-accounts.
This report is made solely to the directors of Easson Property Investments Limited , as a body, in accordance with the terms of our engagement letter dated 15 August 2020. Our work has been undertaken solely to prepare for your approval the accounts of Easson Property Investments Limited and state those matters that we have agreed to state to the directors of Easson Property Investments Limited , as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas-framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Easson Property Investments Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Easson Property Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Easson Property Investments Limited . You consider that Easson Property Investments Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Easson Property Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
22 November 2023
Irvine Adamson
Chartered Accountants and Chartered Tax Advisers
7 St Malcolm's Wynd
Kirriemuir
Angus
DD8 4HB
Page 1
Page 2
Abridged Balance Sheet
Registered number: SC596024
28 February 2023 31 May 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 601,953 602,404
601,953 602,404
CURRENT ASSETS
Debtors 456 652
Cash at bank and in hand 15,739 9,691
16,195 10,343
Creditors: Amounts Falling Due Within One Year (119,021 ) (119,233 )
NET CURRENT ASSETS (LIABILITIES) (102,826 ) (108,890 )
TOTAL ASSETS LESS CURRENT LIABILITIES 499,127 493,514
Creditors: Amounts Falling Due After More Than One Year 5 (259,878 ) (259,878 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,492 ) (18,578 )
NET ASSETS 220,757 215,058
CAPITAL AND RESERVES
Called up share capital 7 100 100
Other reserves 95,374 95,374
Profit and Loss Account 125,283 119,584
SHAREHOLDERS' FUNDS 220,757 215,058
Page 2
Page 3
For the period ending 28 February 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Easson
Director
Mrs Aleksandra Easson
Director
22 November 2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Easson Property Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC596024 . The registered office is 25 Parkhill Place, Northmuir, Kirriemuir, Angus, DD8 4TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis, as modified by the revaluaton of certain financial assets and liabilities and investment properties measured at fair value through profit or loss, and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover represents the total value of rental income receivable during the year.
2.3. 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:
Motor Vehicles 25% reducing balance
2.4. 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.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
...CONTINUED
Page 4
Page 5
2.5. Financial Instruments - continued
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objectice evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments, regardless of significance and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.6. Taxation
The taxation 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 year 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 asset reflects 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.
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be reuired to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
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2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 June 2022 605,700
As at 28 February 2023 605,700
Depreciation
As at 1 June 2022 3,296
Provided during the period 451
As at 28 February 2023 3,747
Net Book Value
As at 28 February 2023 601,953
As at 1 June 2022 602,404
Cost or valuation as at 28 February 2023 represented by:
Investment Properties Motor Vehicles Total
£ £ £
At cost 504,626 5,700 510,326
At valuation 95,374 - 95,374
600,000 5,700 605,700
The investment properties have been valued at 28 February 2023 on a fair value basis by the director based on his knowledge of the market. If the properties had been sold at fair value at the balance sheet date, corporation tax of £18,121 would have been payable. This amount has been provided for as deferred taxation.
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5. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.
28 February 2023 31 May 2022
£ £
Bank loans 259,878 259,878
6. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The loans are secured over the investment properties to which they relate.
28 February 2023 31 May 2022
£ £
Bank loans and overdrafts 259,878 259,878
7. Share Capital
28 February 2023 31 May 2022
£ £
Allotted, Called up and fully paid 100 100
8. Change of year end
The company's year end was shortened to 28 February for administrative purposes to fall in line with other companies owned by the directors/shareholders.
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