25 January 2022 false No description of principal activity Taxfiler 2023.14 SC720925business:PrivateLimitedCompanyLtd2022-01-252023-01-31 SC7209252022-01-24 SC720925business:EntityHasNeverTraded2022-01-252023-01-31 SC7209252022-01-252023-01-31 SC720925business:AuditExempt-NoAccountantsReport2022-01-252023-01-31 SC720925business:FilletedAccounts2022-01-252023-01-31 SC7209252023-01-31 SC720925business:Director12022-01-252023-01-31 SC720925business:Director22022-01-252023-01-31 SC720925business:RegisteredOffice2022-01-252023-01-31 SC720925core:AfterOneYear2023-01-31 SC720925core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC720925core:RevaluationReservecore:PreviouslyStatedAmount2023-01-31 SC720925core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC720925core:PreviouslyStatedAmount2023-01-31 SC720925business:SmallEntities2022-01-252023-01-31 SC720925countries:Scotland2022-01-252023-01-31 SC720925core:LandBuildings2022-01-252023-01-31 SC720925core:LandBuildings2022-01-24 SC720925core:LandBuildings2023-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC720925 (Scotland)
Dow Mccartney Developments Limited Unaudited accounts for the period from 25 January 2022 to 31 January 2023
Dow Mccartney Developments Limited Unaudited accounts Contents
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Dow Mccartney Developments Limited Company Information for the period from 25 January 2022 to 31 January 2023
Directors
Kevin Dow Ronnie McCartney
Company Number
SC720925 (Scotland)
Registered Office
69 Carnethie Street Rosewell EH24 9AN Scotland
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Dow Mccartney Developments Limited Statement of financial position as at 31 January 2023
2023 
Notes
£ 
Called up share capital not paid
1 
Fixed assets
Tangible assets
500,000 
Net current assets
- 
Total assets less current liabilities
500,001 
Creditors: amounts falling due after more than one year
(340,000)
Net assets
160,001 
Capital and reserves
Called up share capital
1 
Revaluation reserve
200,000 
Profit and loss account
(40,000)
Shareholders' funds
160,001 
For the period ending 31 January 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2024 and were signed on its behalf by
Kevin Dow Director Company Registration No. SC720925
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Dow Mccartney Developments Limited Notes to the Accounts for the period from 25 January 2022 to 31 January 2023
1
Statutory information
Dow Mccartney Developments Limited is a private company, limited by shares, registered in Scotland, registration number SC720925. The registered office is 69 Carnethie Street, Rosewell, EH24 9AN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No Depreciation
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At valuation 
At 25 January 2022
- 
Additions
300,000 
Revaluations
200,000 
At 31 January 2023
500,000 
Depreciation
At 31 January 2023
- 
Net book value
At 31 January 2023
500,000 
5
Creditors: amounts falling due after more than one year
2023 
£ 
Other creditors
340,000 
6
Average number of employees
During the period the average number of employees was 0.
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