2023-10-01 SC287295 2024-09-30 SC287295 2023-10-01 2024-09-30 SC287295 2023-09-30 SC287295 2022-10-01 2023-09-30 SC287295 uk-core:WithinOneYear 2023-09-30 SC287295 uk-core:WithinOneYear 2024-09-30 SC287295 uk-core:AfterOneYear 2023-09-30 SC287295 uk-core:AfterOneYear 2024-09-30 SC287295 uk-core:ShareCapital 2024-09-30 SC287295 uk-core:ShareCapital 2023-09-30 SC287295 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC287295 uk-core:RetainedEarningsAccumulatedLosses 2023-09-30 SC287295 uk-bus:Director1 2023-10-01 2024-09-30 SC287295 uk-core:ToolsEquipment 2023-10-01 2024-09-30 SC287295 uk-core:ToolsEquipment 2023-09-30 SC287295 uk-core:Buildings 2023-09-30 SC287295 uk-core:Buildings 2024-09-30 SC287295 uk-core:ToolsEquipment 2024-09-30 SC287295 uk-core:Buildings 2023-10-01 2024-09-30 SC287295 uk-core:WithinOneYear 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure SC287295 uk-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC287295 uk-bus:FRS102 2023-10-01 2024-09-30 SC287295 uk-bus:FullAccounts 2023-10-01 2024-09-30 SC287295 uk-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30
Interim Estates Ltd
Registered Number:SC287295
For the year ended 30 September 2024
Scotland
Unaudited Financial Statements
2
For the year ended 30 September 2024
Interim Estates Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC287295
As at 30 September 2024
Interim Estates Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
125,026
125,035
2
125,026
125,035
Current assets
Trade and other receivables
-
185
3
53,725
Cash and cash equivalents
46,692
46,877
53,725
Trade and other payables: amounts falling due within one
year
(10,443)
(7,987)
4
43,282
38,890
Net current assets
Total assets less current liabilities
163,916
168,317
Trade and other payables: amounts falling due after more
than one year
(40,000)
(40,000)
5
123,916
Net assets
128,317
Capital and reserves
Called up share capital
1,000
1,000
Retained earnings
122,916
127,317
123,916
128,317
Shareholders' funds
For the year ended 30 September 2024 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 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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Douglas George Bothwell Director
These financial statements were approved and authorised for issue by the Board on 16 June 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 September 2024
Interim Estates Ltd
Notes to the Financial Statements
Statutory Information
Interim Estates Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC287295.
Registered address:
4th Floor
115 George Street
Edinburgh
EH2 4JN
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% Reducing balance
Computer equipment
2. Property, plant and equipment
Total
Computer
equipment
Freehold land
and buildings
£
£
£
Cost or
valuation
At 01 October 2023
125,599
599
125,000
At 30 September 2024
125,000
599
125,599
Provision for depreciation and impairment
At 01 October 2023
564
564
-
Charge for year
9
9
-
At 30 September 2024
573
573
-
At 30 September 2024
Net book value
125,000
26
125,026
At 30 September 2023
125,000
35
125,035
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5
For the year ended 30 September 2024
Interim Estates Ltd
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Other debtors
185
-
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
-
4,484
Other creditors
7,987
5,959
7,987
10,443
Short-term creditors are measured at the transaction price. Other financial laibilities, 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.
5. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft (secured)
40,000
40,000
6. Average number of persons employed
During the year the average number of employees was 0
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