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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 SC132515 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 SC132515 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 SC132515 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 SC132515 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 SC132515 bus:Director1 2024-05-01 2025-04-30 SC132515 bus:Director2 2024-05-01 2025-04-30

FINE PROPERTY LIMITED

Registered Number
SC132515
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2025

FINE PROPERTY LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | ASTON, Charles Robin
| ASTON, Gail Barbara

Company Secretary | ASTON, Gail Barbara

Registered Address | 8 Bank Street
| Dumfries
| DG1 2NS

Registered Number | SC132515 (Scotland)

FINE PROPERTY LIMITED
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 270,000 |  |  |  | 308,276
|  |  |  | 270,000 |  |  |  | 308,276
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 412,970 |  |  |  | 446,282 |  |
Current asset investments | 5 | 100 |  |  |  | 100 |  |
Cash at bank and on hand |  | 856 |  |  |  | 1,137 |  |
|  | 413,926 |  |  |  | 447,519 |  |
Creditors amounts falling due within one year | 6 | (13,372) |  |  |  | (82,201) |  |
Net current assets (liabilities) |  |  |  | 400,554 |  |  |  | 365,318
Total assets less current liabilities |  |  |  | 670,554 |  |  |  | 673,594
Net assets |  |  |  | 670,554 |  |  |  | 673,594
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 670,454 |  |  |  | 673,494
Shareholders' funds |  |  |  | 670,554 |  |  |  | 673,594

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 December 2025, and are signed on its behalf by:
ASTON, Charles Robin Director Registered Company No. SC132515

FINE PROPERTY LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Land and buildings are included at valuation therefore no depreciation is charged.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 308,276 |  | 308,276
| Transfers | (38,276) |  | (38,276)
| At 30 April 25 | 270,000 |  | 270,000
| Net book value
| At 30 April 25 | 270,000 |  | 270,000
| At 30 April 24 | 308,276 |  | 308,276

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 153,540
| Other debtors | 412,970 |  | 292,742
| Total | 412,970 |  | 446,282

5. | Current asset investments
--- | ---

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,954 |  | 9,343
| Amounts owed to related parties | 100 |  | 100
| Taxation and social security | 80 |  | 55,544
| Other creditors | 8,163 |  | 13,468
| Accrued liabilities and deferred income | 2,075 |  | 3,746
| Total | 13,372 |  | 82,201

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Related party transactions
--- | ---
| Other debtors includes an amount owing to the partnership of Kippford Holiday Park, a business in which two of the shareholders are partners.