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Registration number: SC715015

Lettershaws Lane Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Lettershaws Lane Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Lettershaws Lane Limited

Company Information

Directors | Mr Andrew William Smith-Plenderleith Mr James C Smith-Plenderleith

Registered office | 13 - 15 Mornignside Drive Edinburgh EH10 5LX

Accountants | JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Lettershaws Lane Limited

(Registration number: SC715015)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 338,380 | 338,380
Current assets |  |  |
Cash at bank and in hand |  | 12,619 | 14,426
Creditors: Amounts falling due within one year | 5 | (331,041) | (339,761)
Net current liabilities |  | (318,422) | (325,335)
Net assets |  | 19,958 | 13,045
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 19,858 | 12,945
Shareholders' funds |  | 19,958 | 13,045

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 January 2026 and signed on its behalf by:

......................................... Mr Andrew William Smith-Plenderleith Director

Lettershaws Lane Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

Country of incorporation

The address of its registered office is:
13 - 15 Mornignside Drive
Edinburgh
EH10 5LX

These financial statements were authorised for issue by the Board on 29 January 2026.

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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Lettershaws Lane Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 October | 338,380
At 30 September | 338,380

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

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,041 | 2,261
Other creditors | 330,000 | 337,500
| 331,041 | 339,761