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Registered number: SC564310 LETS RENT INVERURIE LIMITED FINANCIAL STATEMENTS FOR THE year ENDED 31 MARCH 2026
LETS RENT INVERURIE LIMITED COMPANY INFORMATION
Directors | Mrs M K Adie
| Mr P Adie
Registered number | SC564310
Registered office | Unit 14 City Quay
| Camperdown Street
| Dundee
| DD1 3JA
Trading Address | Harthill Croft
| Kintore
| Aberdeenshire
| AB51 OXU
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
LETS RENT INVERURIE LIMITED REGISTERED NUMBER: SC564310 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 1,578 |  | 1,444
Investments | 5 |  | 427,300 |  | 427,300
|  |  | 428,878 |  | 428,744
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 769 |  | 527 |
Bank and cash balances |  | 2,364 |  | 6,418 |
|  | 3,133 |  | 6,945 |
Creditors: amounts falling due within one year | 7 | (425,933) |  | (426,376) |
Net current liabilities |  |  | (422,800) |  | (419,431)
Total assets less current liabilities |  |  | 6,078 |  | 9,313
Net assets |  |  | 6,078 |  | 9,313
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 5,978 |  | 9,213
|  |  | 6,078 |  | 9,313
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LETS RENT INVERURIE LIMITED REGISTERED NUMBER: SC564310 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 July 2026.
Mrs M K Adie
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
LETS RENT INVERURIE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Lets Rent Inverurie Limited is a private company, limited by shares, domiciled in Scotland with registration number SC564310. The registered office is 14 City Quay, Dundee, DD1 3JA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Page 3
LETS RENT INVERURIE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Fixed Asset Investments
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
Page 4
LETS RENT INVERURIE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2025 | 1,805
| Additions | 619
| At 31 March 2026 | 2,424
| Depreciation |
| At 1 April 2025 | 361
| Charge for the year on owned assets | 485
| At 31 March 2026 | 846
| Net book value |
| At 31 March 2026 | 1,578
| At 31 March 2025 | 1,444
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 April 2025 | 427,300
| At 31 March 2026 | 427,300
| The 2026 valuations were made by the director, on an open market value for existing use basis.
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LETS RENT INVERURIE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 296 | -
| Prepayments and accrued income | 473 | 527
|  | 769 | 527
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other taxation and social security | 450 | 11
| Other creditors | 422,123 | 423,125
| Accruals and deferred income | 3,360 | 3,240
|  | 425,933 | 426,376
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2025 - 50) Ordinary A shares of £1.00 each | 50 | 50
|  | 50 (2025 - 50) Ordinary B shares of £1.00 each | 50 | 50
|  |  | 100 | 100
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