KD Properties (Edinburgh) Ltd Filleted Accounts Cover
KD Properties (Edinburgh) Ltd
Company No. SC760570
Information for Filing with The Registrar
31 March 2025
KD Properties (Edinburgh) Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 March 2025.
Principal activities
The principal activity of the company during the year under review was activities of property unit trusts.
Director
The Director who served at any time during the year was as follows:
K. Dybas
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
K. Dybas
Director
11 April 2025
KD Properties (Edinburgh) Ltd Balance Sheet Registrar
at
31 March 2025
Company No.
SC760570
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
145,983149,557
145,983149,557
Current assets
Debtors
5
11
Cash at bank and in hand
10,7992,228
10,8002,229
Net current assets
10,8002,229
Total assets less current liabilities
156,783151,786
Creditors: Amounts falling due after more than one year
6
(155,000)
(155,000)
Net assets/(liabilities)
1,783
(3,214)
Capital and reserves
Called up share capital
11
Profit and loss account
8
1,782
(3,215)
Total equity
1,783
(3,214)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 11 April 2025 and signed on its behalf by:
K. Dybas
Director
11 April 2025
KD Properties (Edinburgh) Ltd Notes to the Accounts Registrar
for the year ended 31 March 2025
1
General information
KD Properties (Edinburgh) Ltd is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC760570
Its registered office is:
8 Cakemuir Gardens
Edinburgh
EH16 4FL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Leasehold land and buildings
2% Straight line
Furniture, fittings and equipment
20% Reducing balance
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 April 2024
149,6463,630153,276
At 31 March 2025
149,6463,630153,276
Depreciation
At 1 April 2024
2,9937263,719
Charge for the year
2,9935813,574
At 31 March 2025
5,9861,3077,293
Net book values
At 31 March 2025
143,6602,323145,983
At 31 March 2024
146,653
2,904
149,557
5
Debtors
2025
2024
£
£
Loans to directors
11
11
6
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Other loans
155,000155,000
155,000155,000
7
Share Capital
1 ordinary share fully paid at £1 per share.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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