Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-12-01No description of principal activity44truetruefalse SC751843 2023-12-01 2024-11-30 SC751843 2022-11-30 2023-11-30 SC751843 2024-11-30 SC751843 2023-11-30 SC751843 c:Director1 2023-12-01 2024-11-30 SC751843 c:Director2 2023-12-01 2024-11-30 SC751843 c:Director3 2023-12-01 2024-11-30 SC751843 c:Director4 2023-12-01 2024-11-30 SC751843 c:RegisteredOffice 2023-12-01 2024-11-30 SC751843 d:FreeholdInvestmentProperty 2023-12-01 2024-11-30 SC751843 d:FreeholdInvestmentProperty 2024-11-30 SC751843 d:FreeholdInvestmentProperty 2023-11-30 SC751843 d:FreeholdInvestmentProperty 2 2023-12-01 2024-11-30 SC751843 d:CurrentFinancialInstruments 2024-11-30 SC751843 d:CurrentFinancialInstruments 2023-11-30 SC751843 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC751843 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC751843 d:ShareCapital 2024-11-30 SC751843 d:ShareCapital 2023-11-30 SC751843 d:InvestmentPropertiesRevaluationReserve 2024-11-30 SC751843 d:InvestmentPropertiesRevaluationReserve 2023-11-30 SC751843 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC751843 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC751843 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC751843 c:OrdinaryShareClass1 2024-11-30 SC751843 c:OrdinaryShareClass1 2023-11-30 SC751843 c:FRS102 2023-12-01 2024-11-30 SC751843 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC751843 c:FullAccounts 2023-12-01 2024-11-30 SC751843 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC751843 f:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC751843










WEST END PROPERTIES DUNDEE LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
WEST END PROPERTIES DUNDEE LTD
 

COMPANY INFORMATION


Directors
Mr M J Devlin 
Mr M Devlin 
Mr S Devlin 
Mrs T Devlin 




Registered number
SC751843



Registered office
514 Perth Road

Dundee

DD2 1LW




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
WEST END PROPERTIES DUNDEE LTD
REGISTERED NUMBER: SC751843

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Fixed assets
  

Investment Property
 4 
1,704,552
941,480

  
1,704,552
941,480

Current assets
  

Debtors due within 1 year
 5 
1,140
-

Bank and cash balances
  
38,780
31,541

  
39,920
31,541

Creditors: amounts falling due within one year
 6 
(1,444,123)
(954,195)

Net current liabilities
  
 
 
(1,404,203)
 
 
(922,654)

Total assets less current liabilities
  
300,349
18,826

  

Net assets
  
300,349
18,826


Capital and reserves
  

Called up share capital 
 7 
100
100

Investment property reserve
  
250,000
-

Profit and loss account
  
50,249
18,726

  
300,349
18,826


Page 1

 
WEST END PROPERTIES DUNDEE LTD
REGISTERED NUMBER: SC751843

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 August 2025.




Mrs T Devlin
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WEST END PROPERTIES DUNDEE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

West End Properties Dundee Ltd is a private company, limited by shares, domiciled in Scotland with the registration number SC751843. The registered office is 514 Perth Road, Dundee, DD2 1LW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

The Company's turnover is from rents and other income receivable from the letting of investment properties within the accounting period stated.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 3

 
WEST END PROPERTIES DUNDEE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 December 2023
941,480


Additions at cost
513,072


Surplus on revaluation
250,000



At 30 November 2024
1,704,552

The 2024 valuations were made by the Directors, on an open market value for existing use basis.





5.


Debtors

2024
2023
£
£


Trade debtors
1,140
-

1,140
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
11,181
4,393

Other creditors
1,429,792
946,802

Accruals and deferred income
3,150
3,000

1,444,123
954,195


Page 4

 
WEST END PROPERTIES DUNDEE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5