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Registered number: SC613930
One Allan Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC613930
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,165 45,256
45,165 45,256
CURRENT ASSETS
Debtors 5 157 141
157 141
Creditors: Amounts Falling Due Within One Year 6 (21,544 ) (10,506 )
NET CURRENT ASSETS (LIABILITIES) (21,387 ) (10,365 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,778 34,891
Creditors: Amounts Falling Due After More Than One Year 7 (32,397 ) (37,571 )
NET LIABILITIES (8,619 ) (2,680 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (8,719 ) (2,780 )
SHAREHOLDERS' FUNDS (8,619) (2,680)
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Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Simon Allan
Director
26/12/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
One Allan Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC613930 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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. Going Concern Disclosure
Despite the net liabilities position of the company the director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, as he will continue to support the company finiancially as and when required, therefore the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes where applicable. Turnover includes revenue earned from the rendering of services and rental income received from an investment residential property. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Computer Equipment 20% reducing balance basis
2.5. 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.
2.6. Taxation
Income 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 44,800 1,138 45,938
As at 30 November 2023 44,800 1,138 45,938
Depreciation
As at 1 December 2022 - 682 682
Provided during the period - 91 91
As at 30 November 2023 - 773 773
Net Book Value
As at 30 November 2023 44,800 365 45,165
As at 1 December 2022 44,800 456 45,256
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 157 141
157 141
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (2 ) -
Bank loans and overdrafts 5,976 5,600
Investment property rent deposit - 440
Accrued charges 502 807
Director's loan account 15,068 3,659
21,544 10,506
The directors loan account is unsecured, interest free and has no fixed terms of repayment.
The bank loan was obtained in terms of the Bounce Back Loan Scheme following the Covid19 pandemic in July 2020 and is accordance with the terms thereof, and the term of the loan was extended during the previous year in accordance with revised terms offered.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 32,397 37,571
32,397 37,571
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
The bank loan was obtained in terms of the Bounce Back Loan Scheme following the Covid19 pandemic in July 2020 and is accordance with the terms thereof, and the term of the loan was extended during the previous year in accordance with revised terms offered.
Of the creditors falling due after more than one year the following amounts are due after more than five years.
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2023 2022
£ £
Bank loans 10,175 15,349
8. Deferred Taxation
There is no provision for deferred taxation in respect of accelerated capital allowances provided for in these financial statements due to the notional amount involved.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is the director Simon Allan by virtue of his ownership of 100% of the issued share capital in the company.
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