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SC609872 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 SC609872 dpl-frs:Item4 2021-11-01 2022-10-31 SC609872 dpl-frs:Item4 2021-10-31 SC609872 dpl-frs:Item4 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 SC609872 dpl-frs:Item5 2021-11-01 2022-10-31 SC609872 dpl-frs:Item5 2021-10-31 SC609872 dpl-frs:Item5 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 SC609872 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SC609872 dpl-frs:Item8 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 SC609872 dpl-frs:Item9 2021-11-01 2022-10-31 SC609872 dpl-frs:Item9 2021-10-31 SC609872 dpl-frs:Item9 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 SC609872 dpl-frs:Item10 2021-11-01 2022-10-31 SC609872 dpl-frs:Item10 2021-10-31 SC609872 dpl-frs:Item10 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 SC609872 dpl-frs:Item11 2021-11-01 2022-10-31 SC609872 dpl-frs:Item11 2021-10-31 SC609872 dpl-frs:Item11 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 SC609872 dpl-frs:Item12 2021-11-01 2022-10-31 SC609872 dpl-frs:Item12 2021-10-31 SC609872 dpl-frs:Item12 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 SC609872 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 SC609872 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 SC609872 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 SC609872 1 2021-11-01 2022-10-31 SC609872 frs-countries:Scotland 2021-11-01 2022-10-31
Registered number: SC609872
Rmd Property Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: SC609872
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 843 283
Investment Properties 5 1,027,251 907,605
1,028,094 907,888
CURRENT ASSETS
Cash at bank and in hand 21,123 23,177
21,123 23,177
Creditors: Amounts Falling Due Within One Year 6 (246,856 ) (250,636 )
NET CURRENT ASSETS (LIABILITIES) (225,733 ) (227,459 )
TOTAL ASSETS LESS CURRENT LIABILITIES 802,361 680,429
Creditors: Amounts Falling Due After More Than One Year 7 (655,204 ) (654,444 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,733 ) -
NET ASSETS 124,424 25,985
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 124,324 25,885
SHAREHOLDERS' FUNDS 124,424 25,985
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Page 2
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr Trevor McComb
Director
27/02/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rmd Property Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC609872 . The registered office is 54 James Young Road, Bathgate, EH48 2UP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable in respect of rental income in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts where appropriate.

The company recognises revenue when:

The amount of revenue can be reliably measured;
services have been provided and the right to consideration has been earned;
and collectability of the related receivables is fairly assured.

Rental income from operating leases (net of any incentives given to the lesees) is recognised on a straight-line basis over the lease term.

Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method.
2.4. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.5. 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 income statement.
2.6. Financial Instruments
Classification

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and director's loans to the company.

Recognition and measurement

Trade debtors and trade creditors are measured at the undiscounted amounts receivable from a customer or payable to a supplier, which is normally the invoice price.

Loans received from a bank at a market rate of interest are recognised at the amount of cash received from the bank, less separately incurred transaction costs.

Director's loans to the company which are repayable on demand are measured at the undiscounted amount of the cash expected to be paid.

Investments in equity shares which are publicly traded or where the fair value of the shares can be measured reliably are initially measured at fair value. Transaction costs are charged to profit or loss. The investments are subsequently remeasured in the balance sheet at fair value with changes in fair value recognised through profit and loss.
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2.7. 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.
2.8. Borrowings
Interest-bearing borrowings are initially recorded at fair value.

Interest expense is recognised in the period in which it arises and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.9. Impairment
Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit or loss.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 November 2022 - 1,596 1,596
Additions 853 - 853
As at 31 October 2023 853 1,596 2,449
Depreciation
As at 1 November 2022 - 1,313 1,313
Provided during the period 110 183 293
As at 31 October 2023 110 1,496 1,606
Net Book Value
As at 31 October 2023 743 100 843
As at 1 November 2022 - 283 283
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Cost or valuation as at 31 October 2023 represented by:
Fixtures & Fittings Computer Equipment Total
£ £ £
At cost 853 1,596 2,449
853 1,596 2,449
The company's investment properties were valued on 31 October 2023 at fair value, determined by an independent, professionally qualified valuer.
The carrying amounts of the investment proprties in the balance sheet are stated as well as the fair values at the balance sheet date.
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 907,605
Fair value adjustments 119,646
As at 31 October 2023 1,027,251
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 907,605 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 1,618 3,320
Other creditors 18 -
Accruals and deferred income 1,141 1,032
Directors' loan accounts 244,079 246,284
246,856 250,636
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 655,204 654,444
655,204 654,444
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
Bank borrowings
Bank loans are denominated in sterling with a nominal interest rate of 7.24% until June 2025 and then the standard rate until 2039 of 8.74%, and the final instalment is due on 5 June 2039. The carrying amount at the year end is £655,204 (2022 - £654,444).
The bank loans are secured by standard securities over the company's investment properties.
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2023 2022
£ £
Bank loans 655,204 654,444
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 655,204 654,444
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Trevor and Wendy McCombdirectorsAt the balance sheet date, the company owed the directors £244,079 (2022: £246,284). The company repaid £2,205 (2022: £12,000) during the financial year.

Trevor and Wendy McComb

directors

At the balance sheet date, the company owed the directors £244,079 (2022: £246,284). The company repaid £2,205 (2022: £12,000) during the financial year.

11. Ultimate Controlling Party
The company's ultimate controlling party is directors by virtue of his ownership of 100% of the issued share capital in the company.
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