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Registered number: SC432013
Anderson Saltire Property Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Lothian Accounting Limited (SC556470)
CA
3 Priory Gate
North Berwick
EH39 4SA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC432013
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,840 3,340
Investment Properties 5 1,470,000 1,470,000
1,471,840 1,473,340
CURRENT ASSETS
Debtors 6 682 259
Cash at bank and in hand 1,785 2,352
2,467 2,611
Creditors: Amounts Falling Due Within One Year 7 (159,260 ) (244,781 )
NET CURRENT ASSETS (LIABILITIES) (156,793 ) (242,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,315,047 1,231,170
Creditors: Amounts Falling Due After More Than One Year 8 (1,023,523 ) (952,505 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (43,450 ) (43,450 )
NET ASSETS 248,074 235,215
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 247,974 235,115
SHAREHOLDERS' FUNDS 248,074 235,215
Page 1
Page 2
For the year ending 30 June 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
Mr Colin Anderson
Director
31/01/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Anderson Saltire Property Limited is a private company, limited by shares, incorporated in Scotland, registered number SC432013 . The registered office is 3 Priory Gate, North Berwick, East Lothian, EH39 4SA.


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. Turnover
Turnover is measured at the fair value of the rental income received or receivable, from residential let property tenants . Turnover is reduced for bad debts, rebates and other similar allowances. Turnover excludes rent deposits which are returned to tenants. Turnover includes any share of deposits that are retained by the Company in cases where the full deposit is not returned to the tenant.
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:
Plant & Machinery 5 year straight-line
Fixtures & Fittings 5 year straight-line
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. 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: 2 (2022: 2)
2 2
Page 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2022 4,363 4,587 8,950
As at 30 June 2023 4,363 4,587 8,950
Depreciation
As at 1 July 2022 2,110 3,500 5,610
Provided during the period 872 628 1,500
As at 30 June 2023 2,982 4,128 7,110
Net Book Value
As at 30 June 2023 1,381 459 1,840
As at 1 July 2022 2,253 1,087 3,340
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 1,470,000
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 682 259
682 259
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 2,923 1
Accruals and deferred income 1,700 2,375
Directors' loan accounts 154,637 242,405
159,260 244,781
Director loans are unsecured, interest free, have no fixed date of repayment and are repayable on demand.


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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1,023,523 952,505
1,023,523 952,505
The bank loans are interest only mortgages secured over the investment properties, with terms ranging from 20 to 25 years. Interest accrues on a monthly basis at a fixed rate (ranging from 3.49 to 4.08%) and reverts to a Libor linked variable rate after a five year period.


9. Deferred Taxation
The provision for deferred taxation recognises the taxation that would be due on the investment properties should these be sold and therefore recognises the unrealised gains from revaluation of these properties at the year end. The deferred tax rate used is the small companies rate of 19% as, excluding the unrealised gains, the company's trading profits are within the small rates band.
2023 2022
£ £
Other timing differences 43,450 43,450
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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