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ADELPHI SCOTT LIMITED

Registered Number
SC431119
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

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

Director

KEANE, Robert Antony

Registered Address

19 Adelphi
Aberdeen
AB11 5BL

Registered Number

SC431119 (Scotland)
ADELPHI SCOTT LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid22
Fixed assets
Tangible assets348,84834,984
Investment property48,095,00011,399,221
8,143,84811,434,205
Current assets
Debtors607,655181,793
Cash at bank and on hand19,98934,286
627,644216,079
Creditors amounts falling due within one year6(130,281)(162,051)
Net current assets (liabilities)497,36554,030
Total assets less current liabilities8,641,21311,488,235
Creditors amounts falling due after one year7(4,034,603)(6,883,859)
Net assets4,606,6104,604,376
Capital and reserves
Called up share capital22
Revaluation reserve4,223,0004,223,000
Profit and loss account383,608381,374
Shareholders' funds4,606,6104,604,376
The financial statements were approved and authorised for issue by the Director on 31 July 2024, and are signed on its behalf by:
KEANE, Robert Antony
Director
Registered Company No. SC431119
ADELPHI SCOTT 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:

Straight line (years)
Fixtures and fittings5
Office Equipment5
Investment property
Investment property held at fair value
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

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 2210,14526,33957637,060
Revaluations-18,456-18,456
At 31 October 2310,14544,79557655,516
Depreciation and impairment
At 01 November 225381,4231152,076
Charge for year5383,996584,592
At 31 October 231,0765,4191736,668
Net book value
At 31 October 239,06939,37640348,848
At 31 October 229,60724,91646134,984
4.Investment property

£
Fair value at 01 November 2211,399,221
Disposals(3,304,221)
At 31 October 238,095,000
5.Stocks
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables18,51325,973
Taxation and social security67,98963,488
Other creditors13,2986,041
Accrued liabilities and deferred income30,48166,549
Total130,281162,051
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.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts4,012,5836,868,187
Other creditors22,02015,672
Total4,034,6036,883,859