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Unaudited Financial Statements for the Year Ended 30 April 2024

for

A Johnston Properties Limited

A Johnston Properties Limited (Registered number: SC311488)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A Johnston Properties Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs A V Renton
Mrs S Smyth
Ms P Maloney
Mrs L Sutherland





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC311488 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

A Johnston Properties Limited (Registered number: SC311488)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 201,207 201,207

CURRENT ASSETS
Cash at bank 2,000 13,554

CREDITORS
Amounts falling due within one year 5 171,910 187,754
NET CURRENT LIABILITIES (169,910 ) (174,200 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,297

27,007

CAPITAL AND RESERVES
Called up share capital 6 12 12
Revaluation reserve 7 24,444 24,444
Retained earnings 6,841 2,551
SHAREHOLDERS' FUNDS 31,297 27,007

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 28 November 2024 and were signed on its behalf by:



Ms P Maloney - Director


A Johnston Properties Limited (Registered number: SC311488)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

A Johnston 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 as modified by the revaluation of certain assets.

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.
Land and buildings - not provided

The directors have chosen not to depreciate heritable property and believe this decision will have no material effect on the accounts.

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 NIL (2023 - NIL).

A Johnston Properties Limited (Registered number: SC311488)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST OR VALUATION
At 1 May 2023
and 30 April 2024 204,704
DEPRECIATION
At 1 May 2023
and 30 April 2024 3,497
NET BOOK VALUE
At 30 April 2024 201,207
At 30 April 2023 201,207

Cost or valuation at 30 April 2024 is represented by:

Land and
buildings
£   
Valuation in 2008 24,444
Cost 180,260
204,704

If Freehold property had not been revalued it would have been included at the following historical cost:

30.4.24 30.4.23
£    £   
Cost 180,260 180,260
Aggregate depreciation 3,497 3,497

Freehold property was valued on an open market basis basis on 30 April 2008 by the directors .

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amounts owed to participating interests 168,325 185,472
Taxation and social security 1,006 293
Other creditors 2,579 1,989
171,910 187,754

A Johnston Properties Limited (Registered number: SC311488)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
12 Ordinary £1 12 12

7. RESERVES
Revaluation
reserve
£   
At 1 May 2023
and 30 April 2024 24,444

8. RELATED PARTY DISCLOSURES

The company was under the control of it's two directors during the year, Mrs A Renton,Mrs P Maloney, Mrs S Smyth and Mrs. L Sutherland.. The ultimate controlling parties are it's shareholders, L Sutherland, P Maloney and S Smith.

AAA Coaches Ltd, a company owned and controlled by Mrs A Renton was owed £Nil (2023 - £20,871) at the year end.

AAA Estates (Edinburgh) Ltd, a company under the same control was due £168,325 (2023 - £164,601) at the year end.