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frs-countries:Scotland 2021-08-01 2022-07-31
Registered number: SC132654
Babylon Associates Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC132654
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,272 140,340
140,272 140,340
CURRENT ASSETS
Debtors 5 533 486
Cash at bank and in hand 11,233 7,183
11,766 7,669
Creditors: Amounts Falling Due Within One Year 6 (29,391 ) (24,055 )
NET CURRENT ASSETS (LIABILITIES) (17,625 ) (16,386 )
TOTAL ASSETS LESS CURRENT LIABILITIES 122,647 123,954
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,252 ) (15,265 )
NET ASSETS 107,395 108,689
CAPITAL AND RESERVES
Called up share capital 2 2
Fair Value Reserve 8 64,800 64,800
Profit and Loss Account 42,593 43,887
SHAREHOLDERS' FUNDS 107,395 108,689
Page 1
Page 2
For the year ending 31 July 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.
On behalf of the board
Mr H Diack
Director
19/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Babylon Associates Limited is a private company, limited by shares, incorporated in Scotland, registered number SC132654 . The registered office is 4 West Craibstone Street, Bon Accord Square, Aberdeen, AB11 6YL.
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 rental of property.
Rental income
Rental income from investment properties is recognised on a straight line basis over the term of the relevant lease.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets, other than freehold property, are measured at cost less accumulated depreciation and any accumulated impairment losses.
Freehold property is 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. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on any gains at the rate expected to apply when the property is sold.
Freehold buildings are depreciated to write down the cost less estimated residual value over their remaining useful life by equal annual instalments. Where buildings are maintained to such a standard that their residual value is not less than their fair value, no depreciation is charged as it is not material.
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:
Freehold Not provided
Fixtures & Fittings 20% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 140,000 3,526 143,526
As at 31 July 2023 140,000 3,526 143,526
Depreciation
As at 1 August 2022 - 3,186 3,186
Provided during the period - 68 68
As at 31 July 2023 - 3,254 3,254
Net Book Value
As at 31 July 2023 140,000 272 140,272
As at 1 August 2022 140,000 340 140,340
Cost or valuation as at 31 July 2023 represented by:
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
At cost 60,000 3,526 63,526
At valuation 80,000 - 80,000
140,000 3,526 143,526
Freehold land and buildings were valued on an open market basis by the directors on 31 July 2023.
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 533 486
533 486
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 882 514
Accruals and deferred income 3,433 4,099
Directors' loan accounts 25,076 19,442
29,391 24,055
Page 4
Page 5
7. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 5,000 -
Final dividend paid - 5,000
5,000 5,000
8. Reserves
Fair Value Reserve
£
As at 1 August 2022 64,800
As at 31 July 2023 64,800
Fair value reserve
This reserve reflects cumulative revaluations of freehold property (less provision for deferred tax). These gains or losses are non-distributable.
Page 5