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ADELPHI SCOTT LIMITED

Registered Number
SC431119
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

ADELPHI SCOTT LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

KEANE, Robert

Registered Address

19 Adelphi
Aberdeen
AB11 5BL

Registered Number

SC431119 (Scotland)
ADELPHI SCOTT LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid22
Fixed assets
Tangible assets351,70248,848
Investment property48,095,0008,095,000
8,146,7028,143,848
Current assets
Debtors572,289607,655
Cash at bank and on hand38,67119,989
610,960627,644
Creditors amounts falling due within one year5(124,435)(130,281)
Net current assets (liabilities)486,527497,365
Total assets less current liabilities8,633,2298,641,213
Creditors amounts falling due after one year6(4,026,122)(4,034,603)
Net assets4,607,1074,606,610
Capital and reserves
Called up share capital22
Revaluation reserve4,223,0004,223,000
Profit and loss account384,105383,608
Shareholders' funds4,607,1074,606,610
The financial statements were approved and authorised for issue by the Director on 6 July 2025, and are signed on its behalf by:
KEANE, Robert
Director
Registered Company No. SC431119
ADELPHI SCOTT LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings10
Fixtures and fittings10
Office Equipment10
Investment property
Investment property held at fair value
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 2310,14544,79557655,516
Additions8,696--8,696
At 31 October 2418,84144,79557664,212
Depreciation and impairment
At 01 November 231,0775,4181736,668
Charge for year1,3044,480585,842
At 31 October 242,3819,89823112,510
Net book value
At 31 October 2416,46034,89734551,702
At 31 October 239,06839,37740348,848
4.Investment property

£
Fair value at 01 November 238,095,000
At 31 October 248,095,000
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables11,04318,513
Taxation and social security71,51067,989
Other creditors10,82113,298
Accrued liabilities and deferred income31,06130,481
Total124,435130,281
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,006,6624,012,583
Other creditors19,46022,020
Total4,026,1224,034,603