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REGISTERED NUMBER: SC263909 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Rattray Real Estate Limited

Rattray Real Estate Limited (Registered number: SC263909)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Rattray Real Estate Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: B R Linton





REGISTERED OFFICE: Bannerman House
27 South Tay Street
Dundee
DD1 1NR





REGISTERED NUMBER: SC263909 (Scotland)





ACCOUNTANTS: Winton & Co
16 Hamilton Street
Broughty Ferry
Dundee
DD5 2NR

Rattray Real Estate Limited (Registered number: SC263909)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
CURRENT ASSETS
Stocks 15,085 14,694
Debtors 4 154 -
Cash at bank 999 1,911
16,238 16,605
CREDITORS
Amounts falling due within one year 5 719,760 764,113
NET CURRENT LIABILITIES (703,522 ) (747,508 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(703,522

)

(747,508

)

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Share premium 195,000 195,000
Retained earnings (908,522 ) (952,508 )
SHAREHOLDERS' FUNDS (703,522 ) (747,508 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 June 2025 and were signed by:





B R Linton - Director


Rattray Real Estate Limited (Registered number: SC263909)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Rattray Real Estate 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
These financial statements have been prepared in accordance with FRS 102 " The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held in call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financial transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 154 -

Rattray Real Estate Limited (Registered number: SC263909)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 1 -
Other creditors 719,759 764,113
719,760 764,113