Company registration number SC268420 (Scotland)
ALCHEMIST ESTATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ALCHEMIST ESTATES LIMITED
COMPANY INFORMATION
Director
Mr B Gillies
Secretary
Mrs J Cruden
Company number
SC268420
Registered office
Titanium 1
King's Inch Place
Renfrew
Scotland
PA4 8WF
Accountants
Azets
Titanium 1
King's Inch Place
Renfrew
United Kingdom
PA4 8WF
ALCHEMIST ESTATES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ALCHEMIST ESTATES LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
851
Current assets
Debtors
4
974,689
978,931
Cash at bank and in hand
447
1,177
975,136
980,108
Creditors: amounts falling due within one year
5
(992,373)
(992,810)
Net current liabilities
(17,237)
(12,702)
Net liabilities
(17,237)
(11,851)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(18,237)
(12,851)
Total equity
(17,237)
(11,851)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 22 January 2026
Mr B Gillies
Director
Company Registration No. SC268420
ALCHEMIST ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Alchemist Estates Limited is a private company limited by shares incorporated in Scotland. The registered office is Titanium 1, King's Inch Place, Renfrew, Scotland, PA4 8WF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving these financial statements the directors had a reasonable expectation that the company has adequate resources to remain in operational existence for the foreseeable future. Consequently, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Reducing Balance
Computers
20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

ALCHEMIST ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 July 2024
29,905
15,449
45,354
Disposals
(29,905)
(15,449)
(45,354)
At 30 June 2025
-
0
-
0
-
0
Depreciation and impairment
At 1 July 2024
29,905
14,598
44,503
Depreciation charged in the year
-
0
170
170
Eliminated in respect of disposals
(29,905)
(14,768)
(44,673)
At 30 June 2025
-
0
-
0
-
0
Carrying amount
At 30 June 2025
-
0
-
0
-
0
At 30 June 2024
-
0
851
851
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
974,689
978,931
ALCHEMIST ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
992,373
992,810
6
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Other related parties
974,689
978,931
Other information

Loans due to / from related parties are unsecured, interest free and have no fixed terms of repayment.

7
Directors' transactions

Directors loans are unsecured, interest free and have no fixed terms of repayment.

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