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Company Registration No. SC467041 (Scotland)
Rochester Apartments (Scotland) Limited Unaudited accounts for the year ended 31 December 2025
Rochester Apartments (Scotland) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Rochester Apartments (Scotland) Limited Company Information for the year ended 31 December 2025
Directors
Alexander Gary Smeaton Maria P Smeaton
Company Number
SC467041 (Scotland)
Registered Office
5 Buckstone Terrace Edinburgh EH10 6QA Scotland
Accountants
Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rochester Apartments (Scotland) Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rochester Apartments (Scotland) Limited for the year ended 31 December 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Bridge of Allan Enterprise Ltd Chartered Accountants "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH 30 March 2026
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Rochester Apartments (Scotland) Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1
862
Investment property
5
923,940
1,259,356
923,941
1,260,218
Current assets
Debtors
6
50,000
40,772
Cash at bank and in hand
267,673
-
317,673
40,772
Creditors: amounts falling due within one year
7
(621,562)
(677,434)
Net current liabilities
(303,889)
(636,662)
Total assets less current liabilities
620,052
623,556
Provisions for liabilities
Deferred tax
-
(6,842)
Net assets
620,052
616,714
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
619,952
616,614
Shareholders' funds
620,052
616,714
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 23 March 2026 and were signed on its behalf by
Alexander Gary Smeaton Director Company Registration No. SC467041
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Rochester Apartments (Scotland) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Rochester Apartments (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC467041. The registered office is 5 Buckstone Terrace , Edinburgh , EH10 6QA, Scotland .
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
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 as modified by the revaluation of certain assets. At 31 December 2025 the company had net current liabilities of £303889 (2024 - £636662) and relies on the continued support of the directors to finance its day-to-day working requirements. The directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.
Presentation currency
The accounts are presented in £ sterling.
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
25% per annum on cost
Fixtures & fittings
25% per annum on cost
Computer equipment
25% per annum on cost
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Rochester Apartments (Scotland) Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
4,390
15,672
4,766
24,828
At 31 December 2025
4,390
15,672
4,766
24,828
Depreciation
At 1 January 2025
4,390
15,672
3,904
23,966
Charge for the year
-
-
861
861
At 31 December 2025
4,390
15,672
4,765
24,827
Net book value
At 31 December 2025
-
-
1
1
At 31 December 2024
-
-
862
862
5
Investment property
2025
£
Fair value at 1 January 2025
1,259,356
Disposals
(295,694)
Net loss from fair value adjustments
(39,722)
At 31 December 2025
923,940
Investment property is shown at the most recent directors valuation. Any aggregate unrealised surplus or deficit arising from changes in fair value is recognised in the profit and loss.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
756
Trade debtors
50,000
19,200
Accrued income and prepayments
-
20,816
50,000
40,772
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
2,764
Trade creditors
1,037
436
Taxes and social security
630
18,325
Other creditors
74,215
71,254
Loans from directors
258,979
336,423
Accruals
286,701
248,232
621,562
677,434
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Rochester Apartments (Scotland) Limited Notes to the Accounts for the year ended 31 December 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
51 Ordinary A Shares of £1 each
51
51
49 Ordinary B Shares of £1 each
49
49
100
100
9
Transactions with related parties
Interest on the director's loan account is charged at 0.0583 % on a monthly cumulative basis of the loan balance and no fixed terms of repayment have been agreed.
10
Average number of employees
During the year the average number of employees was 4 (2024: 1).
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