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Registered number: SC213190
Llafranc Properties Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29 February 2024
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Page 1
Page 2
Balance Sheet
Registered number: SC213190
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 850,000 850,000
850,000 850,000
CURRENT ASSETS
Debtors 5 371,446 422,561
Cash at bank and in hand 6,815 33,434
378,261 455,995
Creditors: Amounts Falling Due Within One Year 6 (194,266 ) (200,560 )
NET CURRENT ASSETS (LIABILITIES) 183,995 255,435
TOTAL ASSETS LESS CURRENT LIABILITIES 1,033,995 1,105,435
Creditors: Amounts Falling Due After More Than One Year 7 (331,000 ) (430,430 )
NET ASSETS 702,995 675,005
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 702,994 675,004
SHAREHOLDERS' FUNDS 702,995 675,005
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Page 3
For the year ending 31 December 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 Littlejohn
Director
29 February 2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Llafranc Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC213190 . The registered office is Unit 9, Rfl House, Anderson Street, Dunblane, Stirlingshire, FK15 6AJ.
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. 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 33% Cost
2.3. Financial Instruments
The following assets and liabilities are clasified as finacial instruments - trade debtors, trade creditors, bank loans and directors loans.
Bank Loans are initally measured at the present value of future payments, discounted at a market rate of interest, subsequently at amortised cost using the effective interest method.
Directors Loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
Financial Assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment, if objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retainind Earnings.
2.4. 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 years 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 assets reflect 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.
2.5. Leases
Rentals payable under operationg leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease exept where another more systematic basis is more representatvive of the time pattern in which economic benefits from the leases asset are consumed.
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2.6. Judgements and key sources of estimation uncertainty
In the application of the companies accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience andd other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the priod in which the estimate is revised wher the revision affects only that period, or in the period of the revision and future periods wherethe revision affects both current and future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 850,000 850 850,850
As at 31 December 2023 850,000 850 850,850
Depreciation
As at 1 January 2023 - 850 850
As at 31 December 2023 - 850 850
Net Book Value
As at 31 December 2023 850,000 - 850,000
As at 1 January 2023 850,000 - 850,000
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 58,384 84,526
Prepayments and accrued income 3,062 3,035
Other debtors 310,000 335,000
371,446 422,561
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 93,236 86,056
Corporation tax 8,582 13,260
VAT 4,890 4,150
Other creditors 67,794 77,794
Accruals and deferred income 19,221 18,757
Director's loan account 543 543
194,266 200,560
The following securities have been granted to Royal Bank of Scotland PLC:
  • Standard security held over The Pavillion Tearooms, St. Andrews, Fife.
  • Bond & Floating charge held over undertaking and all property and assets present and future of the company including uncalled capital.
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 331,000 430,430
331,000 430,430
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
The balance owed from entities under common control at the year end was £nil (2021 - £nil)
At the year end, the company owed a balance to entities under common control of £92,876 (2022 - £85,800)
The amounts owed are unsecured, interest free and repayable on demand.
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