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REGISTERED NUMBER: SC705662 (Scotland)












Financial Statements for the Year Ended 31 July 2023

for

AS HENDERSON PROPERTIES LTD

AS HENDERSON PROPERTIES LTD (REGISTERED NUMBER: SC705662)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AS HENDERSON PROPERTIES LTD

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Andrew Stewart Henderson
Andrew Scott Henderson





REGISTERED OFFICE: 10 Blair Gardens
Dundee
DD5 3BQ





REGISTERED NUMBER: SC705662 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

AS HENDERSON PROPERTIES LTD (REGISTERED NUMBER: SC705662)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 246,405 120,115

CURRENT ASSETS
Debtors 5 - 66
Cash at bank 795 1,722
795 1,788
CREDITORS
Amounts falling due within one year 6 32,729 24,066
NET CURRENT LIABILITIES (31,934 ) (22,278 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

214,471

97,837

CREDITORS
Amounts falling due after more than one
year

7

218,445

100,200
NET LIABILITIES (3,974 ) (2,363 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (3,976 ) (2,365 )
SHAREHOLDERS' FUNDS (3,974 ) (2,363 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AS HENDERSON PROPERTIES LTD (REGISTERED NUMBER: SC705662)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 March 2024 and were signed on its behalf by:




Andrew Stewart Henderson - Director



Andrew Scott Henderson - Director


AS HENDERSON PROPERTIES LTD (REGISTERED NUMBER: SC705662)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

AS Henderson Properties Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

AS HENDERSON PROPERTIES LTD (REGISTERED NUMBER: SC705662)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 August 2022 115,803 4,791 120,594
Additions 126,769 - 126,769
At 31 July 2023 242,572 4,791 247,363
DEPRECIATION
At 1 August 2022 - 479 479
Charge for year - 479 479
At 31 July 2023 - 958 958
NET BOOK VALUE
At 31 July 2023 242,572 3,833 246,405
At 31 July 2022 115,803 4,312 120,115

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 66

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,800 3,300
Other creditors 25,929 20,766
32,729 24,066

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 163,445 79,200
Other creditors 55,000 21,000
218,445 100,200

AS HENDERSON PROPERTIES LTD (REGISTERED NUMBER: SC705662)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. RELATED PARTY DISCLOSURES

The company was under the control of A Stewart Henderson and A Scott Henderson, the directors, throughout the current year.

During the period the directors advanced the company net amounts totalling £35,043. As at 31 July 2023 included within other creditors is a balance outstanding due to directors of £55,329 (2022 - £20,286). No interest was paid on the funds advanced to the company.

The company was loaned money by Henderson Housing Ltd (a company owned and controlled by one of the directors). The outstanding balance is included in other creditors. There has been no interest charged on the loan.