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AUCHINLECK DEVELOPMENTS LIMITED

Registered Number
SC686439
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

AUCHINLECK DEVELOPMENTS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

HARGREAVES, Nicola Jane

Registered Address

G/R
19 Union Street
Largs
KA30 8DG

Registered Number

SC686439 (Scotland)
AUCHINLECK DEVELOPMENTS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property4165,006165,006
165,006165,006
Current assets
Debtors9,0289,044
Cash at bank and on hand5551,912
9,58310,956
Creditors amounts falling due within one year5(28,653)(20,365)
Net current assets (liabilities)(19,070)(9,409)
Total assets less current liabilities145,936155,597
Creditors amounts falling due after one year6(209,372)(209,379)
Net assets(63,436)(53,782)
Capital and reserves
Called up share capital33
Profit and loss account(63,439)(53,785)
Shareholders' funds(63,436)(53,782)
The financial statements were approved and authorised for issue by the Director on 31 October 2024, and are signed on its behalf by:
HARGREAVES, Nicola Jane
Director
Registered Company No. SC686439
AUCHINLECK DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
Auchinleck Developments Limited is a private company limited by shares incorporated in Scotland. The registered office is G/R, 19 Union Street, Largs, Ayrshire, United Kingdom, KA30 8DG.
Statement of compliance
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
Going concern
At the year end the company had net liabilities of £63,436 however the accounts have been prepared on a going concern basis of the continued support of the director.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Current taxation
The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year11
3.Further information regarding the company's income
Related party transactions Transactions with related parties At 31 January 2024, the company was due an amount of £4,400 from Sourced Ayrshire Ltd and owed £4,275 to Pringle Property Limited. Both companies have a common director, N J Hargreaves. This amount is included within other debtors. Included within other creditors is a loan made to the company by director N J Hargreaves of £21,976. The loan was made on an interest-free basis. The repayment terms have not yet been set.
4.Investment property
At 31 January 2024, investment property was held at cost plus any costs of improvement. The property is still under construction at 31 January 2024.

£
Fair value at 01 February 23165,006
At 31 January 24165,006
5.Creditors: amounts due within one year

2024

2023

££
Other creditors27,45317,965
Accrued liabilities and deferred income1,2002,400
Total28,65320,365
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts209,372209,379
Total209,372209,379