2022-10-122023-10-312023-10-31falseSC747133THE PROPERTY PA (SCOTLAND) 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THE PROPERTY PA (SCOTLAND) LTD

Registered Number
SC747133
(Scotland)

Unaudited Financial Statements for the Period ended
31 October 2023

THE PROPERTY PA (SCOTLAND) LTD
Company Information
for the period from 12 October 2022 to 31 October 2023

Director

Margaret Lister Mitchell

Registered Address

Unit H5
Newark Road South
Glenrothes
KY7 4NS

Registered Number

SC747133 (Scotland)
THE PROPERTY PA (SCOTLAND) LTD
Balance Sheet as at
31 October 2023

Notes

2023

£

£

Fixed assets
Tangible assets3267
267
Current assets
Debtors44,269
4,269
Creditors amounts falling due within one year5(4,465)
Net current assets (liabilities)(196)
Total assets less current liabilities71
Provisions for liabilities(51)
Net assets20
Capital and reserves
Called up share capital20
Shareholders' funds20
The financial statements were approved and authorised for issue by the Director on 27 March 2024, and are signed on its behalf by:
Margaret Lister Mitchell
Director
Registered Company No. SC747133
THE PROPERTY PA (SCOTLAND) LTD
Notes to the Financial Statements
for the period ended 31 October 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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

2023
Average number of employees during the year1
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions314314
At 31 October 23314314
Depreciation and impairment
Charge for year4747
At 31 October 234747
Net book value
At 31 October 23267267
At 11 October 22--
4.Debtors: amounts due within one year

2023

£
Trade debtors / trade receivables2,850
Other debtors788
Prepayments and accrued income631
Total4,269
5.Creditors: amounts due within one year

2023

£
Taxation and social security3,625
Accrued liabilities and deferred income840
Total4,465