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REGISTERED NUMBER: SC510967 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Chauffour Properties Limited

Chauffour Properties Limited (Registered number: SC510967)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Chauffour Properties Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs W Frazier
A Frazier





REGISTERED OFFICE: 8/2 Burnside Terrace
Anstruther
Fife
KY10 3EJ





REGISTERED NUMBER: SC510967 (Scotland)





ACCOUNTANTS: J S Accounting Services Limited
13-15 Morningside Drive
EDINBURGH
EH10 5LZ

Chauffour Properties Limited (Registered number: SC510967)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 725,611 711,557

CURRENT ASSETS
Debtors 5 8,844 2,705
Cash at bank and in hand 21,392 67,226
30,236 69,931
CREDITORS
Amounts falling due within one year 6 150,751 181,641
NET CURRENT LIABILITIES (120,515 ) (111,710 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

605,096

599,847

CREDITORS
Amounts falling due after more than one
year

7

524,864

524,866
NET ASSETS 80,232 74,981

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 80,230 74,979
80,232 74,981

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

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

Chauffour Properties Limited (Registered number: SC510967)

Balance Sheet - continued
31 December 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 23 September 2024 and were signed on its behalf by:





Mrs W Frazier - Director


Chauffour Properties Limited (Registered number: SC510967)

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

1. STATUTORY INFORMATION

Chauffour Properties Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

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 ) .

Chauffour Properties Limited (Registered number: SC510967)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 710,956 2,484 713,440
Additions 13,702 669 14,371
At 31 December 2023 724,658 3,153 727,811
DEPRECIATION
At 1 January 2023 - 1,883 1,883
Charge for year - 317 317
At 31 December 2023 - 2,200 2,200
NET BOOK VALUE
At 31 December 2023 724,658 953 725,611
At 31 December 2022 710,956 601 711,557

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 8,844 2,705

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Taxation and social security 3,726 -
Other creditors 147,025 181,641
150,751 181,641

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other creditors 524,864 524,866

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company is due Mr & Mrs Frazier £139,061(2022:£179,936).