2022-01-19 2022-12-31 false No description of principal activity Debitam - Tax and Accounts 1.0 SC720282 bus:FullAccounts 2022-01-19 2022-12-31 SC720282 bus:Micro-entities 2022-01-19 2022-12-31 SC720282 bus:AuditExempt-NoAccountantsReport 2022-01-19 2022-12-31 SC720282 bus:SmallCompaniesRegimeForAccounts 2022-01-19 2022-12-31 SC720282 bus:PrivateLimitedCompanyLtd 2022-01-19 2022-12-31 SC720282 2022-01-19 2022-12-31 SC720282 2022-12-31 SC720282 bus:RegisteredOffice 2022-01-19 2022-12-31 SC720282 core:WithinOneYear 2022-12-31 SC720282 core:AfterOneYear 2022-12-31 SC720282 2021-01-19 SC720282 bus:Director1 2022-01-19 2022-12-31 SC720282 bus:Director1 2022-12-31 SC720282 bus:CompanySecretary1 2022-01-19 2022-12-31 SC720282 bus:LeadAgentIfApplicable 2022-01-19 2022-12-31 SC720282 2022-01-18 SC720282 core:LandBuildings 2022-01-19 2022-12-31 SC720282 core:LandBuildings 2022-12-31 SC720282 core:LandBuildings 2022-01-18 SC720282 core:FurnitureFittings 2022-01-19 2022-12-31 SC720282 core:FurnitureFittings 2022-12-31 SC720282 core:FurnitureFittings 2022-01-18 SC720282 core:OwnedOrFreeholdAssets core:PlantMachinery 2022-01-19 2022-12-31 SC720282 core:OwnedOrFreeholdAssets core:PlantMachinery 2022-12-31 SC720282 core:OwnedOrFreeholdAssets core:PlantMachinery 2022-01-18 SC720282 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-12-31 SC720282 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-01-18 SC720282 core:CostValuation core:Non-currentFinancialInstruments 2022-12-31 SC720282 core:CostValuation core:Non-currentFinancialInstruments 2022-01-18 SC720282 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2022-12-31 SC720282 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2022-12-31 SC720282 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2022-12-31 SC720282 core:Non-currentFinancialInstruments 2022-12-31 SC720282 core:Non-currentFinancialInstruments 2022-01-18 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC720282
Scotland

 

 

 


Report of the Director and Unaudited Financial Statements

for the period ended 31 December 2022

for

CHRISTIE PROPERTY LEASING LTD

 
 
 
£
2022
£
Fixed assets 318,479 
Current assets 5,109 
Creditors: amount falling due within one year (2,498)
Net current assets 2,611 
Total assets less current liabilities 321,090 
Creditors: amount falling due after more than one year (318,467)
Accrued liabilities (540)
Net assets 2,083 
 
Capital and reserves 2,083 
 
  1. For the period ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the companies act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
Sarah Anne Christie
Director

Date approved: 19 January 2024
1
Statutory Information
CHRISTIE PROPERTY LEASING LTD is a private limited company, limited by shares, domiciled in Scotland, registration number SC720282, registration address Arthrath Farmhouse, Arthrath, Ellon, Aberdeenshire, AB41 8YN, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Investment properties
Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.

Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
  • 4 Ythan Place, Ellon - £128,587
  • 6 Anderson Terrace, Ellon - £84,144
  • 20 South Road, Ellon - £100,887
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Tangible fixed assets

Cost or Valuation Freehold property   Improvements to property   Fixtures and fittings   Total
  £   £   £   £
At 19 January 2022      
Additions 313,618    2,979    2,689    319,286 
Disposals      
At 31 December 2022 313,618    2,979    2,689    319,286 
Depreciation
At 19 January 2022      
Charge for period     807    807 
On disposals      
At 31 December 2022     807    807 
Net book values
Closing balance as at 31 December 2022 313,618    2,979    1,882    318,479 

3.

Average number of employees

Average number of employees during the period was 1 .
2