Dalry Assured Tenancies Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC130229

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		263,976

			-		263,976
CURRENT ASSETS
Debtors	5	1,150		8,625
Cash at bank and in hand		266,010		118,466

		267,160		127,091
Creditors: Amounts Falling Due Within One Year	6	(1,451 )		(2,783 )

NET CURRENT ASSETS (LIABILITIES)			265,709		124,308

TOTAL ASSETS LESS CURRENT LIABILITIES			265,709		388,284

NET ASSETS			265,709		388,284

CAPITAL AND RESERVES
Called up share capital	7		44,725		44,725
Share premium account			20,675		20,675
Revaluation reserve			-		174,024
Profit and Loss Account			200,309		148,860

SHAREHOLDERS' FUNDS			265,709		388,284

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Dalry Assured Tenancies Ltd.

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alexander Mitchell

Director

18/03/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Dalry Assured Tenancies Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC130229 . The registered office is Room 3 Dalgety Bay Business Centre, Sybrig House, Ridge Way, Dalgety Bay, Fife, KY11 9JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation charged
Fixtures & Fittings	20% Reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Dalry Assured Tenancies Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	260,000	25,698	285,698
Additions	1,390	-	1,390
Disposals	(261,390 )	(25,698 )	(287,088 )

As at 31 October 2025	-	-	-

Depreciation
As at 1 November 2024	-	21,722	21,722
Disposals	-	(21,722 )	(21,722 )

As at 31 October 2025	-	-	-

Net Book Value
As at 31 October 2025	-	-	-

As at 1 November 2024	260,000	3,976	263,976

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,150	8,625

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	(84 )	1,248
Accruals and deferred income	1,535	1,535

	1,451	2,783

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	44,725	44,725

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