Registered number
SC705494
AU Lets Ltd
Filleted Accounts
31 March 2025
AU Lets Ltd
Registered number: SC705494
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Investment property 4 182,259 182,259
Current assets
Cash at bank and in hand 231 450
Creditors: amounts falling due within one year 5 (2,057) (195)
Net current (liabilities)/assets (1,826) 255
Total assets less current liabilities 180,433 182,514
Creditors: amounts falling due after more than one year 6 (169,505) (180,355)
Net assets 10,928 2,159
Capital and reserves
Called up share capital 100 100
Profit and loss account 10,828 2,059
Shareholder's funds 10,928 2,159
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Asrar Un-Nabi
Director
Approved by the board on 2 April 2025
AU Lets Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
2 Investment properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which include the purchase price and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit and loss.
3 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
4 Investments
Investment
property
£
Cost
At 1 April 2024 182,259
At 31 March 2025 182,259
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 2,057 195
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 51,355 51,355
Other creditors 118,150 129,000
169,505 180,355
7 Related party transactions
At 31st March 2025, the company owed £ 118,150 (£ 129,000 at 31st March 2024) to a company Paylesstaxes.co.uk Limited, which is under the control of the same shareholder and director, Asrar Un-Nabi. The loan is interest-free and is repayable on demand.
8 Controlling party
The company is ultimately controlled by Asrar Un-Nabi, who is the sole shareholder and director of both this company and Paylesstaxes.co.uk Limited.
9 Other information
AU Lets Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
46 Court Street
Dundee
DD3 7QT
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