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CASTLE MOFFAT PROPERTIES LIMITED

Registered Number
SC569587
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

CASTLE MOFFAT PROPERTIES LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

FRASER, Antonia Hope
FRASER, Peter Anselm

Registered Address

2a Station Yard
Hospital Road
Haddington
EH41 3PP

Registered Number

SC569587 (Scotland)
CASTLE MOFFAT PROPERTIES LIMITED
Statement of Financial Position
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3746,377709,845
746,377709,845
Current assets
Cash at bank and on hand24,2426,460
24,2426,460
Creditors amounts falling due within one year4(790,427)(724,427)
Net current assets (liabilities)(766,185)(717,967)
Total assets less current liabilities(19,808)(8,122)
Net assets(19,808)(8,122)
Capital and reserves
Called up share capital100100
Profit and loss account(19,908)(8,222)
Shareholders' funds(19,808)(8,122)
The financial statements were approved and authorised for issue by the Board of Directors on 4 April 2024, and are signed on its behalf by:
FRASER, Antonia Hope
Director
Registered Company No. SC569587
CASTLE MOFFAT PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 historic cost convention.
Going concern
Work has begun on the conversion of the barn into student accommodation. Until the refurbishment has been completed the directors of the company will support the company through their own funds. The Fair Value will be appraised once the building reaches completion.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 August 22709,845709,845
Additions36,53236,532
At 31 July 23746,377746,377
Net book value
At 31 July 23746,377746,377
At 31 July 22709,845709,845
4.Creditors: amounts due within one year

2023

2022

££
Other creditors789,587723,587
Accrued liabilities and deferred income840840
Total790,427724,427
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
FRASER, Antonia Hope361,79333,0000394,793
FRASER, Peter Anselm361,79333,0000394,793
723,58666,0000789,586