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REGISTERED NUMBER: SC247721 (Scotland)




















Amaryllis Guest House Limited

Unaudited Cessation Financial Statements

for the Period 1 June 2023 to 31 December 2023






Amaryllis Guest House Limited (Registered number: SC247721)






Contents of the Financial Statements
for the Period 1 June 2023 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Amaryllis Guest House Limited

Company Information
for the Period 1 June 2023 to 31 December 2023







DIRECTORS: C H Bell
L M Melrose



SECRETARY: C H Bell



REGISTERED OFFICE: 9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



REGISTERED NUMBER: SC247721 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: The Royal Bank of Scotland plc
142-144 Princes Street
Edinburgh
EH2 4EQ

Amaryllis Guest House Limited (Registered number: SC247721)

Balance Sheet
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 4,100
- 4,100

CURRENT ASSETS
Stocks - 500
Debtors 6 3,296 -
Cash at bank 1,646 8,169
4,942 8,669
CREDITORS
Amounts falling due within one year 7 4,819 17,073
NET CURRENT ASSETS/(LIABILITIES) 123 (8,404 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123 (4,304 )

PROVISIONS FOR LIABILITIES - 779
NET ASSETS/(LIABILITIES) 123 (5,083 )

Amaryllis Guest House Limited (Registered number: SC247721)

Balance Sheet - continued
31 December 2023

2023 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 23 (5,183 )
SHAREHOLDERS' FUNDS 123 (5,083 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:




C H Bell - Director



L M Melrose - Director


Amaryllis Guest House Limited (Registered number: SC247721)

Notes to the Financial Statements
for the Period 1 June 2023 to 31 December 2023

1. STATUTORY INFORMATION

Amaryllis Guest House Limited 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 and revenue recognition
Turnover represents invoiced services of a guest house in the year. Revenue is recognised when the services have been provided to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 20% on cost and 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.


Amaryllis Guest House Limited (Registered number: SC247721)

Notes to the Financial Statements - continued
for the Period 1 June 2023 to 31 December 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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 period 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.

Break up basis
As the directors have expressed their intention to cease trading and wind up the company, these accounts are prepared on the break up basis. No amounts have been restated as a result of the change of accounting basis.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 3 ) .

Amaryllis Guest House Limited (Registered number: SC247721)

Notes to the Financial Statements - continued
for the Period 1 June 2023 to 31 December 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023 40,000
Disposals (40,000 )
At 31 December 2023 -
AMORTISATION
At 1 June 2023 40,000
Eliminated on disposal (40,000 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 89,762
Additions 1,362
Disposals (91,124 )
At 31 December 2023 -
DEPRECIATION
At 1 June 2023 85,662
Eliminated on disposal (85,662 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 May 2023 4,100

Amaryllis Guest House Limited (Registered number: SC247721)

Notes to the Financial Statements - continued
for the Period 1 June 2023 to 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors 3,296 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Taxation and social security 3,619 1,850
Other creditors 1,200 15,223
4,819 17,073

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2023 and the year ended 31 May 2023:

2023 2023
£    £   
C H Bell and L M Melrose
Balance outstanding at start of period (13,098 ) (41,571 )
Amounts advanced 27,567 28,941
Amounts repaid (11,173 ) (468 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 3,296 (13,098 )

The directors confirm overdrawn balances will be repaid within 9 months of the balance sheet date.

Amaryllis Guest House Limited

Report of the Accountants to the Directors of
Amaryllis Guest House Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 December 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT


11 April 2024