REGISTERED NUMBER: SC525814 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bethany Douglas Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Hendry

Steven Hendry

REGISTERED OFFICE:

3 Napier Crescent

Strathaven

South Lanarkshire

ML10 6XU

REGISTERED NUMBER:

SC525814 (Scotland)

ACCOUNTANTS:

Whitelaw & Co

17C Townhead Street

Strathaven

Lanarkshire

ML10 6AB

FIXED ASSETS

Tangible assets

4

1,199

629

Investments

5

434,180

403,800

Investment property

6

859,663

716,365

1,295,042

1,120,794

CURRENT ASSETS

Debtors

2,110

-

Cash at bank

190,106

82,021

192,216

82,021

CREDITORS

Amounts falling due within one year

(301,672

)

(265,980

)

NET CURRENT LIABILITIES

(109,456

)

(183,959

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,185,586

936,835

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,185,386

936,635

1,185,586

936,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Steven Hendry - Director

1.	STATUTORY INFORMATION

Bethany Douglas Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

945

Additions

776

At 31 March 2025

1,721

DEPRECIATION

At 1 April 2024

316

Charge for year

206

At 31 March 2025

522

NET BOOK VALUE

At 31 March 2025

1,199

At 31 March 2024

629

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

403,800

Additions

30,380

At 31 March 2025

434,180

NET BOOK VALUE

At 31 March 2025

434,180

At 31 March 2024

403,800

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

716,365

Additions

143,298

At 31 March 2025

859,663

NET BOOK VALUE

At 31 March 2025

859,663

At 31 March 2024

716,365