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REGISTERED NUMBER: SC179146 (Scotland)















Financial Statements for the Year Ended 31 January 2024

for

Dun-Aliscaig Estate Management Limited

Dun-Aliscaig Estate Management Limited (Registered number: SC179146)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Dun-Aliscaig Estate Management Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: M A S Brown





SECRETARY: M A S Brown





REGISTERED OFFICE: Dun-Aliscaig
Edderton
Tain
Ross-Shire
IV19 1LF





REGISTERED NUMBER: SC179146 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

Dun-Aliscaig Estate Management Limited (Registered number: SC179146)

Abridged Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 164,145 180,067

CURRENT ASSETS
Debtors 22,871 31,155
Cash at bank 132,602 79,616
155,473 110,771
CREDITORS
Amounts falling due within one year 8,763 2,325
NET CURRENT ASSETS 146,710 108,446
TOTAL ASSETS LESS CURRENT
LIABILITIES

310,855

288,513

CREDITORS
Amounts falling due after more than one
year

(65,461

)

(76,049

)

PROVISIONS FOR LIABILITIES (31,188 ) (34,213 )
NET ASSETS 214,206 178,251

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 214,204 178,249
SHAREHOLDERS' FUNDS 214,206 178,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Dun-Aliscaig Estate Management Limited (Registered number: SC179146)

Abridged Balance Sheet - continued
31 January 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 18 October 2024 and were signed by:





M A S Brown - Director


Dun-Aliscaig Estate Management Limited (Registered number: SC179146)

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

1. STATUTORY INFORMATION

Dun-Aliscaig Estate Management 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 the cost less estimated residual value of each asset over its estimated useful life.
Equipment - 15% on reducing balance
Office Equipment - 15% on reducing balance
Motor Vehicles - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income
Grant income relating to revenue items is written off fully in year of receipt. Grant income relating to capital items is taken to the balance sheet and released to the profit and loss account in line with depreciation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Dun-Aliscaig Estate Management Limited (Registered number: SC179146)

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023 446,635
Additions 17,164
Disposals (33,572 )
At 31 January 2024 430,227
DEPRECIATION
At 1 February 2023 266,568
Charge for year 30,684
Eliminated on disposal (31,170 )
At 31 January 2024 266,082
NET BOOK VALUE
At 31 January 2024 164,145
At 31 January 2023 180,067

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
M A S Brown
Balance outstanding at start of year (76,048 ) (94,757 )
Amounts advanced 10,588 18,709
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (65,460 ) (76,048 )

6. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, M Brown.