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ENSCO 307 LIMITED

Registered Number
SC372523
(Scotland)

Unaudited Financial Statements for the Year ended
30 October 2023

ENSCO 307 LIMITED
Company Information
for the year from 31 October 2022 to 30 October 2023

Director

KEANE, Robert Antony

Registered Address

19 Adelphi Adelphi Business Centre
Aberdeen
AB11 5BL

Registered Number

SC372523 (Scotland)
ENSCO 307 LIMITED
Balance Sheet as at
30 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,3982,677
Investment property41,042,7971,038,257
1,045,1951,040,934
Current assets
Debtors737,613606,911
Cash at bank and on hand79,795264,307
817,408871,218
Creditors amounts falling due within one year5(1,114,851)(841,317)
Net current assets (liabilities)(297,443)29,901
Total assets less current liabilities747,7521,070,835
Creditors amounts falling due after one year6(920,556)(1,244,135)
Net assets(172,804)(173,300)
Capital and reserves
Called up share capital100100
Profit and loss account(172,904)(173,400)
Shareholders' funds(172,804)(173,300)
The financial statements were approved and authorised for issue by the Director on 25 October 2024, and are signed on its behalf by:
KEANE, Robert Antony
Director
Registered Company No. SC372523
ENSCO 307 LIMITED
Notes to the Financial Statements
for the year ended 30 October 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
Investment property
Investments are held at fair value
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 31 October 222,7902,790
At 30 October 232,7902,790
Depreciation and impairment
At 31 October 22113113
Charge for year279279
At 30 October 23392392
Net book value
At 30 October 232,3982,398
At 30 October 222,6772,677
4.Investment property

£
Fair value at 31 October 221,038,257
Additions4,540
At 30 October 231,042,797
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,0807,385
Bank borrowings and overdrafts41,51846,368
Taxation and social security5,4584,933
Other creditors2691,982
Accrued liabilities and deferred income1,063,526780,649
Total1,114,851841,317
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

££
Trade creditors / trade payables24,44725,918
Bank borrowings and overdrafts508,216780,284
Other creditors387,893437,933
Total920,5561,244,135