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Registered number: SC735495
Dalrymple Lettings Ltd
Unaudited ABRIDGED Financial Statements
For the Period 14 June 2022 to 30 June 2023
VIBAS Accountants
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC735495
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 10,330
Investment Properties 5 340,673
351,003
CURRENT ASSETS
Debtors 100
Cash at bank and in hand 88,961
89,061
Creditors: Amounts Falling Due Within One Year (225,636 )
NET CURRENT ASSETS (LIABILITIES) (136,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES 214,428
Creditors: Amounts Falling Due After More Than One Year (219,604 )
NET LIABILITIES (5,176 )
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (5,276 )
SHAREHOLDERS' FUNDS (5,176)
Page 1
Page 2
For the period 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Christopher Dalrymple
Director
11/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Dalrymple Lettings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC735495 . The registered office is 36 East Craigs Wynd, Edinburgh, EH12 8HJ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Total
£
Cost
As at 14 June 2022 13,773
As at 30 June 2023 13,773
Depreciation
As at 14 June 2022 -
Provided during the period 3,443
As at 30 June 2023 3,443
Net Book Value
As at 30 June 2023 10,330
As at 14 June 2022 13,773
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Page 4
5. Investment Property
30 June 2023
£
Fair Value
As at 14 June 2022 -
Additions 340,673
As at 30 June 2023 340,673
6. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 100
7. 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.
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