COMPANY REGISTRATION NUMBER:
SC111361
|
ALDEA BELLA ( NO 48 ) LIMITED |
|
|
Filleted Unaudited Financial Statements |
|
|
ALDEA BELLA ( NO 48 ) LIMITED |
|
Year ended 30 September 2024
|
Chartered accountants report to the director on the preparation of the unaudited statutory financial statements |
1 |
|
|
|
Statement of financial position |
2 |
|
|
|
Notes to the financial statements |
3 |
|
|
|
ALDEA BELLA ( NO 48 ) LIMITED |
|
|
Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
ALDEA BELLA ( NO 48 ) LIMITED |
|
Year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ALDEA BELLA ( NO 48 ) LIMITED for the year ended 30 September 2024, which comprise the statement of financial position 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of ALDEA BELLA ( NO 48 ) LIMITED. Our work has been undertaken solely to prepare for your approval the financial statements of ALDEA BELLA ( NO 48 ) LIMITED and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ALDEA BELLA ( NO 48 ) LIMITED and its director for our work or for this report.
It is your duty to ensure that ALDEA BELLA ( NO 48 ) 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 profit of ALDEA BELLA ( NO 48 ) LIMITED. You consider that ALDEA BELLA ( NO 48 ) LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of ALDEA BELLA ( NO 48 ) 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.
GILLILAND & COMPANY
Chartered Accountants
216 West George Street
Glasgow
G2 2PQ
23 June 2025
|
ALDEA BELLA ( NO 48 ) LIMITED |
|
|
Statement of Financial Position |
|
30 September 2024
Fixed assets
|
Investments |
4 |
|
3,000 |
3,000 |
|
|
------- |
------- |
|
Total assets less current liabilities |
|
3,000 |
3,000 |
|
|
------- |
------- |
|
|
|
|
|
Capital and reserves
|
Called up share capital |
|
3,000 |
3,000 |
|
|
------- |
------- |
|
Shareholders funds |
|
3,000 |
3,000 |
|
|
------- |
------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The company did not trade during the current year or prior year and has not made either a profit or loss.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
23 June 2025
, and are signed on behalf of the board by:
Company registration number:
SC111361
|
ALDEA BELLA ( NO 48 ) LIMITED |
|
|
Notes to the Financial Statements |
|
Year ended 30 September 2024
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investment that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in shareholders funds during the current year or prior year.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4.
Investments
|
Other investments other than loans |
|
£ |
|
Cost |
|
|
At 1 October 2023 and 30 September 2024 |
3,000 |
|
------- |
|
Impairment |
|
|
At 1 October 2023 and 30 September 2024 |
– |
|
------- |
|
|
|
Carrying amount |
|
|
At 30 September 2024 |
3,000 |
|
------- |
|
At 30 September 2023 |
3,000 |
|
------- |
|
|
The company purchased a property in Santa Ponsa, Majorca for £38,700 during the period ended 30th September 1989. The company then entered into License Agreements under which all rights of occupancy were assigned in perpetuity for £35,700. In the Directors' opinion the residual value of the property investment (being subject to the License Agreements) is £3000. In arriving at their opinion the Directors have had regard to the possibility in the future of the company selling the property and thus having to repurchase the licenses, if the license holders should wish to sell, and to the terms under which they would expect such repurchase to take place.
5.
Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.