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Registration number: SC796263

1819 Lettings Limited
Unaudited Filleted Financial Statements
for the Period from 23 January 2024 to 31 January 2025

1819 Lettings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

1819 Lettings Limited

Company Information

Director | Ms K M McGill

Registered office | Pond House Rumbling Bridge Kinross KY13 0PU

Accountants | Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

1819 Lettings Limited

(Registration number: SC796263)
Balance Sheet as at 31 January 2025

| Note | 2025 £
Fixed Assets |  |
Investment property | 4 | 416,919
Current assets |  |
Cash at bank and in hand |  | 1,407
Creditors: Amounts falling due within one year | 5 | (150,965)
Net current liabilities |  | (149,558)
Total assets less current liabilities |  | 267,361
Creditors: Amounts falling due after more than one year | 5 | (298,980)
Net liabilities |  | (31,619)
Capital and reserves |  |
Called up share capital | 6 | 100
Retained earnings |  | (31,719)
Shareholders' deficit |  | (31,619)

For the financial period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 October 2025

......................................... Ms K M McGill Director

1819 Lettings Limited

Notes to the Unaudited Financial Statements for the Period from 23 January 2024 to 31 January 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Pond House
Rumbling Bridge
Kinross
KY13 0PU

These financial statements were authorised for issue by the director on 9 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

1819 Lettings Limited

Notes to the Unaudited Financial Statements for the Period from 23 January 2024 to 31 January 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

1819 Lettings Limited

Notes to the Unaudited Financial Statements for the Period from 23 January 2024 to 31 January 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Investment properties

| 2025 £
Additions | 416,919
At 31 January | 416,919

There has been no valuation of investment property by an independent valuer.

1819 Lettings Limited

Notes to the Unaudited Financial Statements for the Period from 23 January 2024 to 31 January 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings |  | 149,965
Accruals and deferred income |  | 1,000
|  | 150,965

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings |  | 298,980

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £1 each | 100 | 100