Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falsefalseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC521070 2023-05-01 2024-04-30 SC521070 2022-05-01 2023-04-30 SC521070 2024-04-30 SC521070 2023-04-30 SC521070 c:Director1 2023-05-01 2024-04-30 SC521070 c:Director2 2023-05-01 2024-04-30 SC521070 c:RegisteredOffice 2023-05-01 2024-04-30 SC521070 d:FreeholdInvestmentProperty 2024-04-30 SC521070 d:FreeholdInvestmentProperty 2023-04-30 SC521070 d:CurrentFinancialInstruments 2024-04-30 SC521070 d:CurrentFinancialInstruments 2023-04-30 SC521070 d:Non-currentFinancialInstruments 2024-04-30 SC521070 d:Non-currentFinancialInstruments 2023-04-30 SC521070 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC521070 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC521070 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC521070 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 SC521070 d:ShareCapital 2024-04-30 SC521070 d:ShareCapital 2023-04-30 SC521070 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC521070 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC521070 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC521070 c:OrdinaryShareClass1 2024-04-30 SC521070 c:OrdinaryShareClass1 2023-04-30 SC521070 c:FRS102 2023-05-01 2024-04-30 SC521070 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC521070 c:FullAccounts 2023-05-01 2024-04-30 SC521070 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC521070 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC521070










HARLAND PROPERTY INVESTMENTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
HARLAND PROPERTY INVESTMENTS LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr C Harland 
Mrs K Harland 




REGISTERED NUMBER
SC521070



REGISTERED OFFICE
12 Langlands Street

Dundee

DD4 6SZ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
HARLAND PROPERTY INVESTMENTS LIMITED
REGISTERED NUMBER: SC521070

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

FIXED ASSETS
  

Investment property
 3 
2,079,890
2,079,890

  
2,079,890
2,079,890

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
1,138
2,239

Cash at bank and in hand
  
9,350
19,261

  
10,488
21,500

Creditors: amounts falling due within one year
 5 
(608,457)
(678,644)

NET CURRENT LIABILITIES
  
 
 
(597,969)
 
 
(657,144)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,481,921
1,422,746

Creditors: amounts falling due after more than one year
 6 
(1,306,242)
(1,306,242)

  

NET ASSETS
  
175,679
116,504


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
175,579
116,404

  
175,679
116,504


Page 1

 
HARLAND PROPERTY INVESTMENTS LIMITED
REGISTERED NUMBER: SC521070

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 January 2025.




Mr C Harland
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
HARLAND PROPERTY INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


GENERAL INFORMATION

The entity is a limited company, registered in Scotland.  The company number is SC521070, with the registered office situated at 12 Langlands Street, Dundee, DD4 6SZ.                         The Company's functional and presentational currency is GBP. 

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


  
2.4

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

Page 3

 
HARLAND PROPERTY INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


INVESTMENT PROPERTY


Investment property

£



VALUATION


At 1 May 2023
2,079,890



AT 30 APRIL 2024
2,079,890

The 2024 valuations were made by the directors, on an open market value for existing use basis.





4.


DEBTORS

2024
2023
£
£


Trade debtors
1,138
2,239

1,138
2,239



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
-
720

Other taxation and social security
19,621
14,190

Other creditors
588,836
663,734

608,457
678,644



6.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
1,306,242
1,306,242

1,306,242
1,306,242


The above bank loans are secured over the properties owned by the company.

Page 4

 
HARLAND PROPERTY INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5