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BREIWICK BAY PROPERTIES LIMITED

Registered Number
SC485118
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

BREIWICK BAY PROPERTIES LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

KEANE, Robert Antony
WATT, Martin Robert

Registered Address

Adelphi Business Centre
19 Adelphi
Aberdeen
AB11 5BL

Registered Number

SC485118 (Scotland)
BREIWICK BAY PROPERTIES LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid10,00010,000
Fixed assets
Tangible assets3840,787840,787
840,787840,787
Current assets
Stocks482,92484,266
Debtors141,462136,796
Cash at bank and on hand65986
224,451222,048
Creditors amounts falling due within one year5(53,544)(69,087)
Net current assets (liabilities)180,907162,961
Total assets less current liabilities1,021,6941,003,748
Creditors amounts falling due after one year6(1,017,975)(1,000,991)
Net assets3,7192,757
Capital and reserves
Called up share capital10,00010,000
Profit and loss account(6,281)(7,243)
Shareholders' funds3,7192,757
The financial statements were approved and authorised for issue by the Board of Directors on 27 July 2024, and are signed on its behalf by:
WATT, Martin Robert
Director
Registered Company No. SC485118
BREIWICK BAY PROPERTIES 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:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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 November 22840,787840,787
At 31 October 23840,787840,787
Net book value
At 31 October 23840,787840,787
At 31 October 22840,787840,787
4.Stocks

2023

2022

££
Work in progress82,92484,266
Total82,92484,266
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables40,94061,404
Accrued liabilities and deferred income12,6047,683
Total53,54469,087
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

££
Bank borrowings and overdrafts47,42848,520
Amounts owed to related parties970,547952,471
Total1,017,9751,000,991