1 November 2024 false No description of principal activity Taxfiler 2024.6 SC257122business:PrivateLimitedCompanyLtd2024-11-012025-10-31 SC2571222024-10-31 SC2571222024-11-012025-10-31 SC257122business:AuditExemptWithAccountantsReport2024-11-012025-10-31 SC257122business:FilletedAccounts2024-11-012025-10-31 SC2571222025-10-31 SC257122business:Director12024-11-012025-10-31 SC257122business:RegisteredOffice2024-11-012025-10-31 SC2571222024-10-31 SC257122core:WithinOneYear2025-10-31 SC257122core:WithinOneYear2024-10-31 SC257122core:AfterOneYear2025-10-31 SC257122core:AfterOneYear2024-10-31 SC257122core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 SC257122core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC257122core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 SC257122core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC257122core:PreviouslyStatedAmount2025-10-31 SC257122core:PreviouslyStatedAmount2024-10-31 SC257122business:SmallEntities2024-11-012025-10-31 SC257122countries:Scotland2024-11-012025-10-31 SC257122core:LandBuildings2024-11-012025-10-31 SC257122core:FurnitureFittings2024-11-012025-10-31 SC257122core:LandBuildings2024-10-31 SC257122core:FurnitureFittings2024-10-31 SC257122core:LandBuildings2025-10-31 SC257122core:FurnitureFittings2025-10-31 SC2571222023-11-012024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC257122 (Scotland)
Inverleny Properties Limited Unaudited accounts for the year ended 31 October 2025
Inverleny Properties Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Inverleny Properties Limited Company Information for the year ended 31 October 2025
Director
Geoffrey Reid
Company Number
SC257122 (Scotland)
Registered Office
LITTLE INVERLENY LENY FEUS CALLANDER FK17 8AS
Accountants
Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH
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Inverleny Properties Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
172,327 
172,726 
Current assets
Debtors
5
417 
1,266 
Cash at bank and in hand
1,768 
2,792 
2,185 
4,058 
Creditors: amounts falling due within one year
6
(144,300)
(43,035)
Net current liabilities
(142,115)
(38,977)
Total assets less current liabilities
30,212 
133,749 
Creditors: amounts falling due after more than one year
7
- 
(1,050)
Net assets
30,212 
132,699 
Capital and reserves
Called up share capital
400 
400 
Profit and loss account
29,812 
132,299 
Shareholders' funds
30,212 
132,699 
For the year ending 31 October 2025 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 director acknowledges his 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 and authorised for issue on 23 December 2025 and were signed on its behalf by
Geoffrey Reid Director Company Registration No. SC257122
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Inverleny Properties Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Inverleny Properties Limited is a private company, limited by shares, registered in Scotland, registration number SC257122. The registered office is LITTLE INVERLENY, LENY FEUS, CALLANDER, FK17 8AS.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
none considered to apply to date
Fixtures & fittings
To reduce net book value to £1
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
172,326 
23,775 
196,101 
At 31 October 2025
172,326 
23,775 
196,101 
Depreciation
At 1 November 2024
- 
23,375 
23,375 
Charge for the year
- 
399 
399 
At 31 October 2025
- 
23,774 
23,774 
Net book value
At 31 October 2025
172,326 
1 
172,327 
At 31 October 2024
172,326 
400 
172,726 
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Inverleny Properties Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
417 
1,266 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,050 
1,800 
Other creditors
133,500 
33,500 
Loans from directors
8,250 
6,235 
Accruals
1,500 
1,500 
144,300 
43,035 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
1,050 
8
Average number of employees
During the year the average number of employees was 0 (2024: 2).
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