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Registered number: SC719181 CH&SR PROPERTIES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
CH&SR PROPERTIES LTD COMPANY INFORMATION
Directors | Mr S Reilly
| Mr C Hume
Registered number | SC719181
Registered office | 8 Granary Wynd
| Broughty Ferry
| Dundee
| DD5 3WP
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
CH&SR PROPERTIES LTD REGISTERED NUMBER: SC719181 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investment property | 4 |  | 386,453 |  | 284,569
|  |  | 386,453 |  | 284,569
CURRENT ASSETS |  |  |  |  |
Cash at bank and in hand |  | 2,932 |  | 14,276 |
|  | 2,932 |  | 14,276 |
Creditors: amounts falling due within one year | 5 | (132,827) |  | (113,881) |
NET CURRENT LIABILITIES |  |  | (129,895) |  | (99,605)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 256,558 |  | 184,964
Creditors: amounts falling due after more than one year | 6 |  | (253,839) |  | (183,934)
NET ASSETS |  |  | 2,719 |  | 1,030
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
Profit and loss account |  |  | 2,717 |  | 1,028
|  |  | 2,719 |  | 1,030
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CH&SR PROPERTIES LTD REGISTERED NUMBER: SC719181 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 income and retained earnings 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 21 August 2025.
Mr S Reilly
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
CH&SR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
CH&SR Properties Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC719181. The registered office is 8 Granary Wynd, Broughty Ferry, Dundee, DD5 3WP. The Company's functional and presentational currency is GBP. 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: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
CH&SR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | 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.
| 2.6 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
4. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 January 2024 | 284,569
| Additions at cost | 101,884
| AT 31 DECEMBER 2024 | 386,453
The 2024 valuations were made by the directors, on an open market value for existing use basis.
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CH&SR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 2,893 | 2,642
| Other loans | 55,000 | 45,000
| Other creditors | 73,934 | 65,239
| Accruals and deferred income | 1,000 | 1,000
|  | 132,827 | 113,881
6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 253,839 | 183,934
|  | 253,839 | 183,934
| The bank loan is secured by a floating charge over the property and all the assets of the Company.
7. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 2 (2023 - 2) Ordinary shares of £1.00 each | 2 | 2
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