1 January 2024 false No description of principal activity Taxfiler 2024.6 SC583021business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC5830212023-12-31 SC5830212024-01-012024-12-31 SC583021business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC583021business:FilletedAccounts2024-01-012024-12-31 SC5830212024-12-31 SC583021business:Director12024-01-012024-12-31 SC583021business:Director22024-01-012024-12-31 SC583021business:RegisteredOffice2024-01-012024-12-31 SC5830212023-12-31 SC583021core:WithinOneYear2024-12-31 SC583021core:WithinOneYear2023-12-31 SC583021core:AfterOneYear2024-12-31 SC583021core:AfterOneYear2023-12-31 SC583021core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC583021core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC583021core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC583021core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC583021core:PreviouslyStatedAmount2024-12-31 SC583021core:PreviouslyStatedAmount2023-12-31 SC583021business:SmallEntities2024-01-012024-12-31 SC583021countries:Scotland2024-01-012024-12-31 SC583021core:ComputerEquipment2024-01-012024-12-31 SC583021core:ComputerEquipment2023-12-31 SC583021core:ComputerEquipment2024-12-31 SC5830212023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC583021 (Scotland)
144a Lettings Limited Unaudited accounts for the year ended 31 December 2024
144a Lettings Limited Unaudited accounts Contents
Page
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144a Lettings Limited Company Information for the year ended 31 December 2024
Directors
Philip John NUGENT Katherine Anne USHER
Company Number
SC583021 (Scotland)
Registered Office
Smart Property 144a Ferry Road Edinburgh Midlothian EH6 4NX Scotland
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144a Lettings Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
(227)
107 
Current assets
Debtors
21,376 
21,376 
Cash at bank and in hand
146,940 
111,470 
168,316 
132,846 
Creditors: amounts falling due within one year
(51,721)
(24,638)
Net current assets
116,595 
108,208 
Total assets less current liabilities
116,368 
108,315 
Creditors: amounts falling due after more than one year
(30,193)
(35,748)
Net assets
86,175 
72,567 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
86,173 
72,565 
Shareholders' funds
86,175 
72,567 
For the year ending 31 December 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Philip John NUGENT Director Company Registration No. SC583021
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144a Lettings Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
144a Lettings Limited is a private company, limited by shares, registered in Scotland, registration number SC583021. The registered office is Smart Property, 144a Ferry Road, Edinburgh, Midlothian, EH6 4NX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight line Methods
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,336 
At 31 December 2024
1,336 
Depreciation
At 1 January 2024
1,229 
Charge for the year
334 
At 31 December 2024
1,563 
Net book value
At 31 December 2024
(227)
At 31 December 2023
107 
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144a Lettings Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
21,376 
21,376 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
14,468 
15,347 
Taxes and social security
(3,876)
17,713 
Other creditors
76,666 
45,342 
Loans from directors
(36,693)
(57,521)
Accruals
1,156 
3,757 
51,721 
24,638 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
30,193 
35,748 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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