Andstrat (NO.420) H Limited SC575579 false 2024-12-01 2025-11-30 2025-11-30 The principal activity of the company is that of a property investment company. Digita Accounts Production Advanced 6.30.9574.0 true SC575579 2024-12-01 2025-11-30 SC575579 2025-11-30 SC575579 bus:Director1 1 2025-11-30 SC575579 core:CurrentFinancialInstruments 2025-11-30 SC575579 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC575579 core:FurnitureFittingsToolsEquipment 2025-11-30 SC575579 bus:SmallEntities 2024-12-01 2025-11-30 SC575579 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC575579 bus:FilletedAccounts 2024-12-01 2025-11-30 SC575579 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC575579 bus:RegisteredOffice 2024-12-01 2025-11-30 SC575579 bus:Director1 2024-12-01 2025-11-30 SC575579 bus:Director1 1 2024-12-01 2025-11-30 SC575579 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC575579 bus:Agent1 2024-12-01 2025-11-30 SC575579 core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 SC575579 core:OfficeEquipment 2024-12-01 2025-11-30 SC575579 countries:Scotland 2024-12-01 2025-11-30 SC575579 2024-11-30 SC575579 bus:Director1 1 2024-11-30 SC575579 core:FurnitureFittingsToolsEquipment 2024-11-30 SC575579 2023-12-01 2024-11-30 SC575579 2024-11-30 SC575579 bus:Director1 1 2024-11-30 SC575579 core:CurrentFinancialInstruments 2024-11-30 SC575579 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 SC575579 core:FurnitureFittingsToolsEquipment 2024-11-30 SC575579 bus:Director1 1 2023-12-01 2024-11-30 SC575579 bus:Director1 1 2023-11-30 iso4217:GBP xbrli:pure

Registration number: SC575579

Andstrat (NO.420) H Limited
Filleted Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

Andstrat (NO.420) H Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Andstrat (NO.420) H Limited

Company Information

Director | C P Watson

Registered office | 28 Durham Road Edinburgh EH15 1PD

Accountants | Mitchell Oswald Chartered Accountants 28 James Young Road Bathgate West Lothian EH48 2UP

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Andstrat (NO.420) H Limited
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andstrat (NO.420) H Limited for the year ended 30 November 2025 as set out on pages 3 to 10 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 www.icas.com.

This report is made solely to the Board of Directors of Andstrat (NO.420) H Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Andstrat (NO.420) H Limited and state those matters that we have agreed to state to the Board of Directors of Andstrat (NO.420) H Limited, as a body, in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at www.icas.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andstrat (NO.420) H Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Andstrat (NO.420) H Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Andstrat (NO.420) H Limited. You consider that Andstrat (NO.420) H Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Andstrat (NO.420) H Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Mitchell Oswald Chartered Accountants
28 James Young Road
Bathgate
West Lothian
EH48 2UP

24 June 2026

Andstrat (NO.420) H Limited

(Registration number: SC575579)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,299 | 88
Investment property | 5 | 638,000 | 620,000
|  | 639,299 | 620,088
Current assets |  |  |
Debtors | 6 | 2,499 | 3,987
Cash at bank and in hand |  | 28,123 | 28,187
|  | 30,622 | 32,174
Creditors: Amounts falling due within one year | 9 | (5,632) | (3,189)
Net current assets |  | 24,990 | 28,985
Total assets less current liabilities |  | 664,289 | 649,073
Provisions for liabilities |  | (53,000) | (48,500)
Net assets |  | 611,289 | 600,573
Capital and reserves |  |  |
Called up share capital |  | 468,000 | 468,000
Other reserves |  | 159,000 | 145,500
Retained earnings |  | (15,711) | (12,927)
Shareholders' funds |  | 611,289 | 600,573

Andstrat (NO.420) H Limited

(Registration number: SC575579)
Balance Sheet as at 30 November 2025

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

Director's 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 director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 June 2026

......................................... C P Watson Director |  |

Andstrat (NO.420) H Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
28 Durham Road
Edinburgh
EH15 1PD

These financial statements were authorised for issue by the director on 24 June 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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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

Revenue is measured at the fair value of the consideration received or receivable and represents amounts
receivable for sales to third parties in the normal course of business, net of discounts, VAT and other related
taxes.
Revenue from rental of properties is recognised when services have been provided and the right to consideration has been earned.
Revenue from the sale of investment properties is recognised when the company has concluded the transfer of the property.

Andstrat (NO.420) H Limited

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss on an accruals basis.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% on cost

Investment property

Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are
initially measured at cost, including transaction costs.
Subsequently, investment properties are measured at fair value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss account in the period in which they arise. As these gains are unrealised they are not available for distribution to members and are therefore held in other reserves.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, 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.

Andstrat (NO.420) H Limited

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

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Provisions

Provisions are set up only where it is possible that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where
material, provisions are calculated on a discounted basis.

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.

Andstrat (NO.420) H Limited

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

Financial instruments

Classification
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and director's loans to the company.
Recognition and measurement
Trade debtors and trade creditors are measured at the undiscounted amounts receivable from a customer or payable to a supplier, which is normally the invoice price.
Loans received from a bank at a market rate of interest are recognised at the amount of cash received from the bank, less separately incurred transaction costs.
Director's loans to the company which are repayable on demand are measured at the undiscounted amount of the cash expected to be paid.
Investments in equity shares which are publicly traded or where the fair value of the shares can be measured reliably are initially measured at fair value. Transaction costs are charged to profit or loss. The investments are subsequently remeasured in the balance sheet at fair value with changes in fair value recognised through profit and loss.
Impairment
Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Andstrat (NO.420) H Limited

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 949 | 949
Additions | 1,299 | 1,299
Disposals | (949) | (949)
At 30 November 2025 | 1,299 | 1,299
Depreciation
At 1 December 2024 | 861 | 861
Eliminated on disposal | (861) | (861)
At 30 November 2025 | - | -
Carrying amount
At 30 November 2025 | 1,299 | 1,299
At 30 November 2024 | 88 | 88

5 | Investment properties

| 2025 £
At 1 December | 620,000
Fair value adjustments | 18,000
At 30 November | 638,000

The director has assessed the investment properties and based on current market conditions is confident that the
investment properties are included within the accounts at fair value.

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

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,436 | 1,389
Prepayments | 63 | 58
Other debtors | - | 2,540
| 2,499 | 3,987

Andstrat (NO.420) H Limited

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

7 | Related party transactions

Transactions with the director

2025 | At 1 December 2024 £ | Advances from director £ | At 30 November 2025 £
C P Watson
Interest free loan from director | 909 | 1,070 | 1,979

2024 | At 1 December 2023 £ | Repayments to director £ | Advances from director £ | At 30 November 2024 £
C P Watson
Interest free loan from director | 2,097 | (1,500) | 312 | 909

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,979 | 909

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 1,979 | 909
Taxation and social security |  | 114 | -
Accruals and deferred income |  | 3,539 | 2,280
|  | 5,632 | 3,189