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REGISTERED NUMBER: SC378367 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

FOR

MANOR PROPERTY SOLUTIONS (SCOTLAND)
LIMITED

MANOR PROPERTY SOLUTIONS (SCOTLAND)
LIMITED (REGISTERED NUMBER: SC378367)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MANOR PROPERTY SOLUTIONS (SCOTLAND)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: P Cheyne





SECRETARY:





REGISTERED OFFICE: Anderson House
9-11 Frithside Street
Fraserburgh
Aberdeenshire
AB43 9AB





REGISTERED NUMBER: SC378367 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

MANOR PROPERTY SOLUTIONS (SCOTLAND)
LIMITED (REGISTERED NUMBER: SC378367)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 12,461 13,325

CURRENT ASSETS
Stocks 24,332 18,790
Debtors 5 2,538 13,338
Cash at bank - 33,174
26,870 65,302
CREDITORS
Amounts falling due within one year 6 343,861 350,518
NET CURRENT LIABILITIES (316,991 ) (285,216 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(304,530

)

(271,891

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (304,630 ) (271,991 )
(304,530 ) (271,891 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th April 2025 and were signed by:





P Cheyne - Director


MANOR PROPERTY SOLUTIONS (SCOTLAND)
LIMITED (REGISTERED NUMBER: SC378367)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Manor Property Solutions (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MANOR PROPERTY SOLUTIONS (SCOTLAND)
LIMITED (REGISTERED NUMBER: SC378367)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023
and 31st July 2024 117,041
DEPRECIATION
At 1st August 2023 103,716
Charge for year 864
At 31st July 2024 104,580
NET BOOK VALUE
At 31st July 2024 12,461
At 31st July 2023 13,325

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,538 13,338

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 39,838 41,667
Trade creditors 30,389 34,528
Social security and other taxes 5,389 5,933
Other creditors 234 211
Directors' current accounts 263,811 263,811
Accrued expenses 4,200 4,368
343,861 350,518