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REGISTERED NUMBER: SC378101 (Scotland)












Financial Statements

for the Year Ended 31 March 2024

for

De Exeter Investments Limited

De Exeter Investments Limited (Registered number: SC378101)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

De Exeter Investments Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs B A Maguire
Miss A Maguire





SECRETARY: Miss A Maguire





REGISTERED OFFICE: Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU





REGISTERED NUMBER: SC378101 (Scotland)

De Exeter Investments Limited (Registered number: SC378101)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 3 328,212 328,212

CREDITORS
Amounts falling due within one year 4 850 850
NET CURRENT LIABILITIES (850 ) (850 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

327,362

327,362

CREDITORS
Amounts falling due after more than one year 5 265,652 265,652
NET ASSETS 61,710 61,710

CAPITAL AND RESERVES
Called up share capital 6 100 100
Share premium 99,954 99,954
Retained earnings (38,344 ) (38,344 )
SHAREHOLDERS' FUNDS 61,710 61,710

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

De Exeter Investments Limited (Registered number: SC378101)

Statement of Financial Position - continued
31 March 2024


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 5 September 2024 and were signed on its behalf by:





Mrs B A Maguire - Director


De Exeter Investments Limited (Registered number: SC378101)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. 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.

Going concern
The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - not provided
Improvements to property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

3. PROPERTY, PLANT AND EQUIPMENT
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2023
and 31 March 2024 256,903 30,248 11,181
NET BOOK VALUE
At 31 March 2024 256,903 30,248 11,181
At 31 March 2023 256,903 30,248 11,181

De Exeter Investments Limited (Registered number: SC378101)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. PROPERTY, PLANT AND EQUIPMENT - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 26,978 2,902 328,212
NET BOOK VALUE
At 31 March 2024 26,978 2,902 328,212
At 31 March 2023 26,978 2,902 328,212

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 850 850

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 265,652 265,652

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100