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FINE PROPERTY LIMITED

Registered Number
SC132515
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

FINE PROPERTY LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

ASTON, Charles Robin
ASTON, Gail Barbara

Company Secretary

ASTON, Gail Barbara

Registered Address

8 Bank Street
Dumfries
DG1 2NS

Registered Number

SC132515 (Scotland)
FINE PROPERTY LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3308,276-
308,276-
Current assets
Debtors4446,282376,143
Current asset investments5100100
Cash at bank and on hand1,137102,650
447,519478,893
Creditors amounts falling due within one year6(82,201)(17,283)
Net current assets (liabilities)365,318461,610
Total assets less current liabilities673,594461,610
Net assets673,594461,610
Capital and reserves
Called up share capital100100
Profit and loss account673,494461,510
Shareholders' funds673,594461,610
The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2025, and are signed on its behalf by:
ASTON, Charles Robin
Director
Registered Company No. SC132515
FINE PROPERTY LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Land and buildings are included at valuation therefore no depreciation is charged.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
Additions308,276308,276
At 30 April 24308,276308,276
Net book value
At 30 April 24308,276308,276
At 30 April 23--
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables153,540-
Amounts owed by group undertakings-336,143
Other debtors292,74240,000
Total446,282376,143
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,3438
Amounts owed to related parties100-
Taxation and social security55,544-
Other creditors13,46812,181
Accrued liabilities and deferred income3,7465,094
Total82,20117,283
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.
7.Related party transactions
Other debtors includes an amount owing to the partnership of Kippford Holiday Park, a business in which two of the shareholders are partners.