Registration number: SC510967

Chauffour Properties Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Chauffour Properties Limited

Company Information

Directors

Mrs Wendy Frazier Mr Andrew Frazier

Registered office

Sharps Close 2 27 George Street Cellardyke Fife United Kingdom KY10 3AS

Accountants

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

Chauffour Properties Limited

(Registration number: SC510967)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	727,419	727,736
Current assets
Debtors	4	2,100	2,100
Cash at bank and in hand		254	3,843
		2,354	5,943
Creditors: Amounts falling due within one year	5	(122,523)	(132,481)
Net current liabilities		(120,169)	(126,538)
Total assets less current liabilities		607,250	601,198
Creditors: Amounts falling due after more than one year	5	(526,185)	(526,185)
Net assets		81,065	75,013
Capital and reserves
Called up share capital		2	2
Retained earnings		81,063	75,011
Shareholders' funds		81,065	75,013

For the financial 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.

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 7 September 2026 and signed on its behalf by:
 

......................................... Mr Andrew Frazier Director

Chauffour Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	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.

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.

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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10%

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Chauffour Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 January 2025	726,498	3,755	730,253
At 31 December 2025	726,498	3,755	730,253
Depreciation
At 1 January 2025	-	2,517	2,517
Charge for the year	-	317	317
At 31 December 2025	-	2,834	2,834
Carrying amount
At 31 December 2025	726,498	921	727,419
At 31 December 2024	726,498	1,238	727,736

Included within the net book value of land and buildings above is £726,498 (2024 - £726,498) in respect of freehold land and buildings.
 

4

Debtors

Current	2025 £	2024 £
Prepayments	2,100	2,100
	2,100	2,100

Chauffour Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	6	4,388	-
Taxation and social security		1,395	-
Other creditors		116,740	132,481
		122,523	132,481

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	6	524,865	524,865
Other financial liabilities		1,320	1,320
		526,185	526,185

6	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	524,865	524,865

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	4,388	-