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Company Registration No. SC681864 (Scotland)
Union Apartments Ltd Unaudited accounts for the year ended 30 November 2023
Union Apartments Ltd Unaudited accounts Contents
Page
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Union Apartments Ltd Company Information for the year ended 30 November 2023
Directors
Davide Perella Jennifer Perella
Company Number
SC681864 (Scotland)
Registered Office
Blackrock House Ltd 2-8 Millar Crescent Edinburgh Midlothian EH10 5HW Scotland
Accountants
AGL Tax Solutions LLP 2A Station Yard Haddington East Lothian EH41 3PP
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Union Apartments Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
391,784 
391,784 
Cash at bank and in hand
221 
221 
392,005 
392,005 
Creditors: amounts falling due within one year
(122,300)
(121,895)
Net current assets
269,705 
270,110 
Net assets
269,705 
270,110 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
269,704 
270,109 
Shareholders' funds
269,705 
270,110 
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 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 1 April 2024 and were signed on its behalf by
Davide Perella Director Company Registration No. SC681864
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Union Apartments Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Union Apartments Ltd is a private company, limited by shares, registered in Scotland, registration number SC681864. The registered office is Blackrock House Ltd, 2-8 Millar Crescent , Edinburgh, Midlothian, EH10 5HW, 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 remained unchanged from the previous year, and also 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Deferred taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,583 
Other debtors
391,784 
390,201 
391,784 
391,784 
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Union Apartments Ltd Notes to the Accounts for the year ended 30 November 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
58,264 
63,359 
Other creditors
61,987 
58,536 
Loans from directors
49 
- 
Accruals
2,000 
- 
122,300 
121,895 
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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