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Registered number: SC762929














SLLP 394 LIMITED





UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

 
SLLP 394 LIMITED
 

COMPANY INFORMATION


Directors
K M Findlay (appointed 26 September 2023)
J M Glover (appointed 26 September 2023)
M T Macaulay (appointed 26 September 2023)
G Shewan (appointed 5 July 2023)
N D Forbes (appointed 20 March 2023, resigned 5 July 2023)
R S Gardner (appointed 20 March 2023, resigned 5 July 2023)




Company secretary
Stronachs Secretaries Limited



Registered number
SC762929



Registered office
28 Albyn Place

Aberdeen

AB10 1YL





 
SLLP 394 LIMITED
 

CONTENTS



Page
Directors' Report
2
Directors' Responsibilities Statement
3
Accountant's Report
4
Profit and Loss Account
5
Balance Sheet
6
Notes to the Financial Statements
7 - 9


 
SLLP 394 LIMITED
 
 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

The directors present their report and the financial statements for the period ended 30 September 2023.

Directors

The directors who served during the period were:

K M Findlay (appointed 26 September 2023)
J M Glover (appointed 26 September 2023)
M T Macaulay (appointed 26 September 2023)
G Shewan (appointed 5 July 2023)
N D Forbes (appointed 20 March 2023, resigned 5 July 2023)
R S Gardner (appointed 20 March 2023, resigned 5 July 2023)

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





G Shewan
Director

Date: 19 February 2025

Page 2

 
SLLP 394 LIMITED
 

DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:

select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;


prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 3

 
SLLP 394 LIMITED
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SLLP 394 LIMITED
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SLLP 394 Limited for the period ended 30 September 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotlandwe are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the Board of Directors of SLLP 394 Limited, as a body, in accordance with the terms of our engagement letter dated 11th November 2024Our work has been undertaken solely to prepare for your approval the financial statements of SLLP 394 Limited and state those matters that we have agreed to state to the Board of Directors of SLLP 394 Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SLLP 394 Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that SLLP 394 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of SLLP 394 Limited. You consider that SLLP 394 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of SLLP 394 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



AAB Business & Tax Advisory LLP
 
Chartered Accountants
  
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU
19 February 2025
Page 4

 
SLLP 394 LIMITED
 

PROFIT AND LOSS ACCOUNT
FOR THE PERIOD ENDED 30 SEPTEMBER 2023


The Company has not traded during the period. During this period, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 5

 
SLLP 394 LIMITED
REGISTERED NUMBER:SC762929

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
105,000

  
105,000

Current assets
  

Debtors: amounts falling due within one year
 5 
20,000

  
20,000

Total assets less current liabilities
  
 
 
125,000

Creditors: amounts falling due after more than one year
  
(105,000)

  

Net assets
  
20,000


Capital and reserves
  

Called up share capital 
 7 
20,000

  
20,000


For the period ended 30 September 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period 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 Company's financial statements have been prepared in accordance with the 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 by: 




G Shewan
Director

Date: 19 February 2025

The notes on pages 7 to 9 form part of these financial statements.

Page 6

 
SLLP 394 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

SLLP 394 Limited is a limited company incorporated in the United Kingdom. The address of the registered office is 28 Albyn Place, Aberdeen, AB10 1YL.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

These financial statements cover the period from incorporation on 20 March 2023 to 30 September 2023.

 
2.2

Going concern

The directors, having made due and careful enquiry, are of the opinion that the Company has adequate working capital to excecute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the Company has adequate resources to contine in operational existence for the foreseeable future.
As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements. 

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. 



3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration. 

Page 7

 
SLLP 394 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
105,000



At 30 September 2023
105,000





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Red Stag Materials Limited
28 Albyn Place, Aberdeen, AB10 1YL
Ordinary
100%


5.


Debtors

2023
£


Other debtors
20,000

20,000



6.


Creditors: Amounts falling due after more than one year

2023
£

Amounts owed to related party
105,000

105,000


Page 8

 
SLLP 394 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

7.


Share capital

2023
£
Allotted, called up and fully paid


20,000 Ordinary shares of £1.00 each
20,000




8.


Related party transactions

The Company has taken advantage of the Financial Reporting Standard 102 Section 1AC.35 "Related Party Disclosures" which allows exemption from disclosure of related party transactions with other group companies.
The Company has a loan due to a company under common control amounting to £105,000.

Page 9