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REGISTERED NUMBER: SC144457 (Scotland)















Financial Statements for the Year Ended 31 October 2023

for

Balbeuchley Ltd

Balbeuchley Ltd (Registered number: SC144457)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountant 7

Balbeuchley Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: S Nissen
S Nissen





REGISTERED OFFICE: 20 Merlin Gardens
Forfar
Angus
DD8 3FH





REGISTERED NUMBER: SC144457 (Scotland)





ACCOUNTANT: Lisa Barclay Accountancy Services Limited
PO Box 7003
Forfar
Angus
DD8 0BA

Balbeuchley Ltd (Registered number: SC144457)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,983 20,385
Investments 5 50 50
14,033 20,435

CURRENT ASSETS
Debtors 6 202 202
Investments 7 169,089 177,648
Cash at bank 3,079 10,583
172,370 188,433
CREDITORS
Amounts falling due within one year 8 13,834 1,501
NET CURRENT ASSETS 158,536 186,932
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,569

207,367

PROVISIONS FOR LIABILITIES 2,454 3,670
NET ASSETS 170,115 203,697

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 170,113 203,695
170,115 203,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Balbeuchley Ltd (Registered number: SC144457)

Balance Sheet - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:





S Nissen - Director


Balbeuchley Ltd (Registered number: SC144457)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Balbeuchley Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and Straight line over 4 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Balbeuchley Ltd (Registered number: SC144457)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2022
and 31 October 2023 16,431 29,000 45,431
DEPRECIATION
At 1 November 2022 5,221 19,825 25,046
Charge for year 4,108 2,294 6,402
At 31 October 2023 9,329 22,119 31,448
NET BOOK VALUE
At 31 October 2023 7,102 6,881 13,983
At 31 October 2022 11,210 9,175 20,385

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2022
and 31 October 2023 50
NET BOOK VALUE
At 31 October 2023 50
At 31 October 2022 50

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 202 202

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Unlisted investments 169,089 177,648

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security (828 ) (828 )
Other creditors 14,662 2,329
13,834 1,501

Balbeuchley Ltd (Registered number: SC144457)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
S Nissen
Balance outstanding at start of year (1,334 ) 9,486
Amounts advanced 1,332 2,180
Amounts repaid (13,665 ) (13,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (13,667 ) (1,334 )

Balbeuchley Ltd

Report of the Accountant to the Directors of
Balbeuchley Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.






Lisa Barclay Accountancy Services Limited
PO Box 7003
Forfar
Angus
DD8 0BA


26 July 2024