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dpl-frs:Item6 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 SC528527 dpl-frs:Item7 2021-04-01 2022-03-31 SC528527 dpl-frs:Item7 2021-03-31 SC528527 dpl-frs:Item7 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 SC528527 dpl-frs:Item8 2021-04-01 2022-03-31 SC528527 dpl-frs:Item8 2021-03-31 SC528527 dpl-frs:Item8 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 SC528527 dpl-frs:Item9 2021-04-01 2022-03-31 SC528527 dpl-frs:Item9 2021-03-31 SC528527 dpl-frs:Item9 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 SC528527 dpl-frs:Item10 2021-04-01 2022-03-31 SC528527 dpl-frs:Item10 2021-03-31 SC528527 dpl-frs:Item10 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 SC528527 dpl-frs:Item11 2021-04-01 2022-03-31 SC528527 dpl-frs:Item11 2021-03-31 SC528527 dpl-frs:Item11 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 SC528527 dpl-frs:Item12 2021-04-01 2022-03-31 SC528527 dpl-frs:Item12 2021-03-31 SC528527 dpl-frs:Item12 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 SC528527 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC528527 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 SC528527 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 SC528527 1 2021-04-01 2022-03-31 SC528527 frs-countries:Scotland 2021-04-01 2022-03-31
Registered number: SC528527
Adaero Property Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC528527
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 881 1,174
Investment Properties 5 688,000 515,000
688,881 516,174
CURRENT ASSETS
Debtors 6 253,231 -
Cash at bank and in hand 25,800 103,869
279,031 103,869
Creditors: Amounts Falling Due Within One Year 7 (341,919 ) (138,138 )
NET CURRENT ASSETS (LIABILITIES) (62,888 ) (34,269 )
TOTAL ASSETS LESS CURRENT LIABILITIES 625,993 481,905
Creditors: Amounts Falling Due After More Than One Year 8 (375,341 ) (386,417 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,006 ) (19,602 )
NET ASSETS 228,646 75,886
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 11 190,609 97,132
Profit and Loss Account 38,035 (21,248 )
SHAREHOLDERS' FUNDS 228,646 75,886
Page 1
Page 2
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Tsen Wharton
Director
11 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Adaero Property Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC528527 . The registered office is Bankhead House, Bankhead, East Linton, EH40 3DX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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% reducing balance
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 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.
Page 3
Page 4
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: NIL)
1 -
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 April 2022 4,949
As at 31 March 2023 4,949
Depreciation
As at 1 April 2022 3,775
Provided during the period 293
As at 31 March 2023 4,068
Net Book Value
As at 31 March 2023 881
As at 1 April 2022 1,174
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 515,000
Additions 57,597
Revaluations 115,403
As at 31 March 2023 688,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 567,597 531,750
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,859 -
Other debtors 226,096 -
Directors' loan accounts 276 -
253,231 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,502 -
Bank loans and overdrafts 4,898 4,720
Other loans 4,749 4,790
Corporation tax 4 4
VAT 6,315 1,382
Other creditors 267,319 86,942
Accruals and deferred income 2,668 3,258
Directors' loan accounts 54,464 37,042
341,919 138,138
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 32,620 37,517
Other loans 342,721 348,900
375,341 386,417
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
11. Reserves
Revaluation Reserve
£
As at 1 April 2022 97,132
Surplus on revaluation 115,404
Deficit on revaluation (21,927)
As at 31 March 2023 190,609
Page 5