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Registered number: SC479575
Circle City Properties Ltd
Financial Statements
For The Year Ended 30 June 2023
McMillan Financial
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC479575
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 433,863 433,863
433,863 433,863
CURRENT ASSETS
Cash at bank and in hand 17,940 1,952
17,940 1,952
Creditors: Amounts Falling Due Within One Year 6 (354,067 ) (356,398 )
NET CURRENT ASSETS (LIABILITIES) (336,127 ) (354,446 )
TOTAL ASSETS LESS CURRENT LIABILITIES 97,736 79,417
NET ASSETS 97,736 79,417
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 97,735 79,416
SHAREHOLDERS' FUNDS 97,736 79,417
Page 1
Page 2
For the year ending 30 June 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 David Cuthbert
Director
28/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Circle City Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC479575 . The registered office is 34 Hawkhead Road, Paisley, Renfrewshire, PA1 3NB.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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
2.4. 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 profit and loss account.
2.5. 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 1,080
As at 30 June 2023 1,080
Depreciation
As at 1 July 2022 1,080
As at 30 June 2023 1,080
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
Page 3
Page 4
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 433,863
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 4,361 2,045
Accruals and deferred income 1,300 1,300
Director's loan account 348,406 353,053
354,067 356,398
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4