2022-11-012023-10-312023-10-31falseSC437168ADELPHI 19 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ADELPHI 19 LIMITED

Registered Number
SC437168
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

ADELPHI 19 LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

KEANE, Robin
MARTIN, Mary Catherine

Registered Address

19 Adelphi
Aberdeen
AB11 5BL

Registered Number

SC437168 (Scotland)
ADELPHI 19 LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid1010
Fixed assets
Tangible assets3175,410175,410
175,410175,410
Current assets
Debtors7,5005,300
Cash at bank and on hand1,2051,335
8,7056,635
Creditors amounts falling due within one year5(57,009)(57,674)
Net current assets (liabilities)(48,294)(51,029)
Total assets less current liabilities127,116124,381
Creditors amounts falling due after one year6(111,550)(109,050)
Net assets15,56615,331
Capital and reserves
Called up share capital1010
Profit and loss account15,55615,321
Shareholders' funds15,56615,331
The financial statements were approved and authorised for issue by the Board of Directors on 27 June 2024, and are signed on its behalf by:
KEANE, Robin
Director
Registered Company No. SC437168
ADELPHI 19 LIMITED
Notes to the Financial Statements
for the year 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

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

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 November 22175,410395175,805
At 31 October 23175,410395175,805
Depreciation and impairment
At 01 November 22-395395
At 31 October 23-395395
Net book value
At 31 October 23175,410-175,410
At 31 October 22175,410-175,410
4.Fixed asset investments
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables39572
Bank borrowings and overdrafts4,3944,616
Amounts owed to related parties52,16152,161
Taxation and social security55205
Accrued liabilities and deferred income360120
Total57,00957,674
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Trade creditors / trade payables111,550109,050
Total111,550109,050