2023-01-012023-12-312023-12-31falseSC327816A G FLEMING PROPERTIES LIMITED2024-09-0568209iso4217:GBPxbrli:pureSC3278162023-01-01SC3278162023-12-31SC3278162023-01-012023-12-31SC3278162022-01-01SC3278162022-12-31SC3278162022-01-012022-12-31SC327816bus:SmallEntities2023-01-012023-12-31SC327816bus:AuditExempt-NoAccountantsReport2023-01-012023-12-31SC327816bus:FullAccounts2023-01-012023-12-31SC327816bus:PrivateLimitedCompanyLtd2023-01-012023-12-31SC327816core:WithinOneYear2023-12-31SC327816core:AfterOneYear2023-12-31SC327816core:WithinOneYear2022-12-31SC327816core:AfterOneYear2022-12-31SC327816core:ShareCapital2023-12-31SC327816core:SharePremium2023-12-31SC327816core:RevaluationReserve2023-12-31SC327816core:OtherReservesSubtotal2023-12-31SC327816core:RetainedEarningsAccumulatedLosses2023-12-31SC327816core:ShareCapital2022-12-31SC327816core:SharePremium2022-12-31SC327816core:RevaluationReserve2022-12-31SC327816core:OtherReservesSubtotal2022-12-31SC327816core:RetainedEarningsAccumulatedLosses2022-12-31SC327816core:LandBuildings2023-12-31SC327816core:PlantMachinery2023-12-31SC327816core:Vehicles2023-12-31SC327816core:FurnitureFittings2023-12-31SC327816core:OfficeEquipment2023-12-31SC327816core:NetGoodwill2023-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2023-12-31SC327816core:ListedExchangeTraded2023-12-31SC327816core:UnlistedNon-exchangeTraded2023-12-31SC327816core:LandBuildings2022-12-31SC327816core:PlantMachinery2022-12-31SC327816core:Vehicles2022-12-31SC327816core:FurnitureFittings2022-12-31SC327816core:OfficeEquipment2022-12-31SC327816core:NetGoodwill2022-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2022-12-31SC327816core:ListedExchangeTraded2022-12-31SC327816core:UnlistedNon-exchangeTraded2022-12-31SC327816core:LandBuildings2023-01-012023-12-31SC327816core:PlantMachinery2023-01-012023-12-31SC327816core:Vehicles2023-01-012023-12-31SC327816core:FurnitureFittings2023-01-012023-12-31SC327816core:OfficeEquipment2023-01-012023-12-31SC327816core:NetGoodwill2023-01-012023-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC327816core:ListedExchangeTraded2023-01-012023-12-31SC327816core:UnlistedNon-exchangeTraded2023-01-012023-12-31SC327816core:MoreThanFiveYears2023-01-012023-12-31SC327816core:Non-currentFinancialInstruments2023-12-31SC327816core:Non-currentFinancialInstruments2022-12-31SC327816dpl:CostSales2023-01-012023-12-31SC327816dpl:DistributionCosts2023-01-012023-12-31SC327816core:LandBuildings2023-01-012023-12-31SC327816core:PlantMachinery2023-01-012023-12-31SC327816core:Vehicles2023-01-012023-12-31SC327816core:FurnitureFittings2023-01-012023-12-31SC327816core:OfficeEquipment2023-01-012023-12-31SC327816dpl:AdministrativeExpenses2023-01-012023-12-31SC327816core:NetGoodwill2023-01-012023-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC327816dpl:GroupUndertakings2023-01-012023-12-31SC327816dpl:ParticipatingInterests2023-01-012023-12-31SC327816dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-31SC327816core:ListedExchangeTraded2023-01-012023-12-31SC327816dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-31SC327816core:UnlistedNon-exchangeTraded2023-01-012023-12-31SC327816dpl:CostSales2022-01-012022-12-31SC327816dpl:DistributionCosts2022-01-012022-12-31SC327816core:LandBuildings2022-01-012022-12-31SC327816core:PlantMachinery2022-01-012022-12-31SC327816core:Vehicles2022-01-012022-12-31SC327816core:FurnitureFittings2022-01-012022-12-31SC327816core:OfficeEquipment2022-01-012022-12-31SC327816dpl:AdministrativeExpenses2022-01-012022-12-31SC327816core:NetGoodwill2022-01-012022-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31SC327816dpl:GroupUndertakings2022-01-012022-12-31SC327816dpl:ParticipatingInterests2022-01-012022-12-31SC327816dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-31SC327816core:ListedExchangeTraded2022-01-012022-12-31SC327816dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-31SC327816core:UnlistedNon-exchangeTraded2022-01-012022-12-31SC327816core:NetGoodwill2023-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2023-12-31SC327816core:LandBuildings2023-12-31SC327816core:PlantMachinery2023-12-31SC327816core:Vehicles2023-12-31SC327816core:FurnitureFittings2023-12-31SC327816core:OfficeEquipment2023-12-31SC327816core:AfterOneYear2023-12-31SC327816core:WithinOneYear2023-12-31SC327816core:ListedExchangeTraded2023-12-31SC327816core:UnlistedNon-exchangeTraded2023-12-31SC327816core:ShareCapital2023-12-31SC327816core:SharePremium2023-12-31SC327816core:RevaluationReserve2023-12-31SC327816core:OtherReservesSubtotal2023-12-31SC327816core:RetainedEarningsAccumulatedLosses2023-12-31SC327816core:NetGoodwill2022-12-31SC327816core:IntangibleAssetsOtherThanGoodwill2022-12-31SC327816core:LandBuildings2022-12-31SC327816core:PlantMachinery2022-12-31SC327816core:Vehicles2022-12-31SC327816core:FurnitureFittings2022-12-31SC327816core:OfficeEquipment2022-12-31SC327816core:AfterOneYear2022-12-31SC327816core:WithinOneYear2022-12-31SC327816core:ListedExchangeTraded2022-12-31SC327816core:UnlistedNon-exchangeTraded2022-12-31SC327816core:ShareCapital2022-12-31SC327816core:SharePremium2022-12-31SC327816core:RevaluationReserve2022-12-31SC327816core:OtherReservesSubtotal2022-12-31SC327816core:RetainedEarningsAccumulatedLosses2022-12-31SC327816core:NetGoodwill2022-01-01SC327816core:IntangibleAssetsOtherThanGoodwill2022-01-01SC327816core:LandBuildings2022-01-01SC327816core:PlantMachinery2022-01-01SC327816core:Vehicles2022-01-01SC327816core:FurnitureFittings2022-01-01SC327816core:OfficeEquipment2022-01-01SC327816core:AfterOneYear2022-01-01SC327816core:WithinOneYear2022-01-01SC327816core:ListedExchangeTraded2022-01-01SC327816core:UnlistedNon-exchangeTraded2022-01-01SC327816core:ShareCapital2022-01-01SC327816core:SharePremium2022-01-01SC327816core:RevaluationReserve2022-01-01SC327816core:OtherReservesSubtotal2022-01-01SC327816core:RetainedEarningsAccumulatedLosses2022-01-01SC327816core:AfterOneYear2023-01-012023-12-31SC327816core:WithinOneYear2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC327816core:Non-currentFinancialInstrumentscore:CostValuation2023-12-31SC327816core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-31SC327816core:Non-currentFinancialInstrumentscore:CostValuation2022-12-31SC327816core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-31SC327816core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-31SC327816bus:Director12023-01-012023-12-31SC327816bus:Director22023-01-012023-12-31SC327816core:FurnitureFittingsToolsEquipment2022-12-31SC327816core:FurnitureFittingsToolsEquipment2023-12-31SC327816core:FurnitureFittingsToolsEquipment2023-01-012023-12-31

A G FLEMING PROPERTIES LIMITED

Registered Number
SC327816
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

A G FLEMING PROPERTIES LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

FLEMING, Allan Gordon
FLEMING, Pamela Jayne

Company Secretary

FLEMING, Allan Gordon

Registered Address

76 Cornhill Road
Aberdeen
AB25 2EH

Registered Number

SC327816 (Scotland)
A G FLEMING PROPERTIES LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37094
Investment property4341,250487,500
341,320487,594
Current assets
Debtors2,5902,590
Cash at bank and on hand3,8852,304
6,4754,894
Creditors amounts falling due within one year5(146,550)(288,242)
Net current assets (liabilities)(140,075)(283,348)
Total assets less current liabilities201,245204,246
Creditors amounts falling due after one year6(178,532)(190,558)
Net assets22,71313,688
Capital and reserves
Called up share capital11
Revaluation reserve(90,655)(90,655)
Profit and loss account113,367104,342
Shareholders' funds22,71313,688
The financial statements were approved and authorised for issue by the Board of Directors on 5 September 2024, and are signed on its behalf by:
FLEMING, Allan Gordon
Director
Registered Company No. SC327816
A G FLEMING PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 December 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:

Reducing balance (%)
Fixtures and fittings25
Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 232,6762,676
At 31 December 232,6762,676
Depreciation and impairment
At 01 January 232,5822,582
Charge for year2424
At 31 December 232,6062,606
Net book value
At 31 December 237070
At 31 December 229494
4.Investment property
The fair value of the investment properties have been arrived at on an open market basis by the directors.

£
Fair value at 01 January 23487,500
Disposals(146,250)
At 31 December 23341,250
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts11,80011,573
Taxation and social security11,4158,083
Other creditors123,335268,586
Total146,550288,242
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 overdrafts178,532190,558
Total178,532190,558