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Registered number: SC690273
Carrick Jewellery Property Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House Ellismuir Way
Uddingston
Glasgow
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC690273
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 310,000 310,000
310,000 310,000
CURRENT ASSETS
Debtors 5 5,374 1,083
Cash at bank and in hand 2,745 3,642
8,119 4,725
Creditors: Amounts Falling Due Within One Year 6 (254,265 ) (266,988 )
NET CURRENT ASSETS (LIABILITIES) (246,146 ) (262,263 )
TOTAL ASSETS LESS CURRENT LIABILITIES 63,854 47,737
NET ASSETS 63,854 47,737
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 48,781 48,781
Profit and Loss Account 14,973 (1,144 )
SHAREHOLDERS' FUNDS 63,854 47,737
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Eva Robertson
Director
26/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carrick Jewellery Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC690273 . The registered office is 24 Gordon Street, Glasgow, G1 3PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
2.4. Taxation
Income tax expense represents the sum of the tax currently payable. 
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2023 310,000
As at 31 March 2024 310,000
Net Book Value
As at 31 March 2024 310,000
As at 1 April 2023 310,000
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,374 -
Due after more than one year
VAT - 1,083
5,374 1,083
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 2,937 -
VAT 2,207 911
Inter company - 16,956
Accruals and deferred income 304 304
Director's loan account 248,817 248,817
254,265 266,988
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation Reserve
£
As at 1 April 2023 48,781
As at 31 March 2024 48,781
Page 4