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Company Registration No. SC443747 (Scotland)
East Lothian Property Management Limited Unaudited accounts for the year ended 31 March 2024
East Lothian Property Management Limited Unaudited accounts Contents
Page
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East Lothian Property Management Limited Company Information for the year ended 31 March 2024
Directors
Christopher Mackenzie Lucilla Mackenzie
Company Number
SC443747 (Scotland)
Registered Office
LINKSFIELD OFFICE ABERLADY LONGNIDDRY EAST LOTHIAN EH32 0SB
Accountants
Rebecca Donald Dunollie Back of Keppoch ARISAIG PH39 4NS
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East Lothian Property Management Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
54,938 
56,838 
Tangible assets
29,313 
29,256 
84,251 
86,094 
Current assets
Debtors
6,465 
6,796 
Cash at bank and in hand
17,092 
2,278 
23,557 
9,074 
Creditors: amounts falling due within one year
(107,151)
(94,128)
Net current liabilities
(83,594)
(85,054)
Net assets
657 
1,040 
Capital and reserves
Called up share capital
850 
850 
Profit and loss account
(193)
190 
Shareholders' funds
657 
1,040 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2024 and were signed on its behalf by
Lucilla Mackenzie Director Company Registration No. SC443747
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East Lothian Property Management Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
East Lothian Property Management Limited is a private company, limited by shares, registered in Scotland, registration number SC443747. The registered office is LINKSFIELD OFFICE, ABERLADY, LONGNIDDRY, EAST LOTHIAN, EH32 0SB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 5 years
Motor vehicles
over 5 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
119,720 
At 31 March 2024
119,720 
Amortisation
At 1 April 2023
62,882 
Charge for the year
1,900 
At 31 March 2024
64,782 
Net book value
At 31 March 2024
54,938 
At 31 March 2023
56,838 
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East Lothian Property Management Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
4,325 
42,281 
36,354 
82,960 
Additions
- 
1,977 
- 
1,977 
At 31 March 2024
4,325 
44,258 
36,354 
84,937 
Depreciation
At 1 April 2023
532 
16,818 
36,354 
53,704 
Charge for the year
133 
1,787 
- 
1,920 
At 31 March 2024
665 
18,605 
36,354 
55,624 
Net book value
At 31 March 2024
3,660 
25,653 
- 
29,313 
At 31 March 2023
3,793 
25,463 
- 
29,256 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,730 
2,112 
Accrued income and prepayments
3,735 
3,735 
Other debtors
- 
949 
6,465 
6,796 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
9,309 
7,914 
Taxes and social security
19,650 
15,016 
Other creditors
155 
- 
Loans from directors
76,692 
69,913 
Accruals
1,345 
1,285 
107,151 
94,128 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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