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Registered number: 06203461
City Hall Developments Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2021
TaxAssist Accountants

Page 1
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—9
Page 1
Company Information
Director Mr Christopher Rudzki
Secretary Mr Christopher Rudzki
Company Number 06203461
Registered Office 2 City Road
Derby
DE1 3RQ
Accountants TaxAssist Accountants
202 Rykneld Road
Littleover
Derby
England
DE23 4AN
Page 1
Page 2
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of City Hall Developments Ltd for the year ended 30 April 2021 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of City Hall Developments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of City Hall Developments Ltd and state those matters that we have agreed to state to the director of City Hall Developments Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that City Hall Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of City Hall Developments Ltd . You consider that City Hall Developments Ltd 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 financial statements of City Hall Developments Ltd . 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 financial statements.
Signed
25/08/2022
TaxAssist Accountants
202 Rykneld Road
Littleover
Derby
England
DE23 4AN
Page 2
Page 3
Balance Sheet
Registered number: 06203461
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 604,852 226,283
604,852 226,283
CURRENT ASSETS
Debtors 4 6,418 174
Cash at bank and in hand 632 16,687
7,050 16,861
Creditors: Amounts Falling Due Within One Year 5 (243,555 ) (113,980 )
NET CURRENT ASSETS (LIABILITIES) (236,505 ) (97,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 368,347 129,164
Creditors: Amounts Falling Due After More Than One Year 6 (259,995 ) (209,995 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (45,519 ) -
NET ASSETS/(LIABILITIES) 62,833 (80,831 )
CAPITAL AND RESERVES
Called up share capital 7 2 1
Revaluation reserve 8 239,573 -
Profit and Loss Account (176,742 ) (80,832 )
SHAREHOLDERS' FUNDS 62,833 (80,831)
Page 3
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For the year ending 30 April 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Christopher Rudzki
Director
25/08/2022
The notes on pages 5 to 9 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
1.3. 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.
1.4. 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:
Plant & Machinery 20% RBM
Motor Vehicles 25 % RBM
1.5. Investment Properties
All investment properties are carried at fair value determined annually 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 forinvestment properties . Changes in fair value are recognised in the profit And Loss Account.
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1.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profitAndLossAccount so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profitAndLossAccount as incurred.
1.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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1.9. Government Grant
Government grants are recognised in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately. Grants towards general activities of the entity over a specific period are recognised over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released over the useful life of the asset concerned.
All grants are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
2021 2020
Office and administration 1 1
1 1
3. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost or Valuation
As at 1 May 2020 225,000 32,168 - 257,168
Additions 135,427 - 5,100 140,527
Revaluation 239,573 - - 239,573
As at 30 April 2021 600,000 32,168 5,100 637,268
Depreciation
As at 1 May 2020 - 30,885 - 30,885
Provided during the period - 256 1,275 1,531
As at 30 April 2021 - 31,141 1,275 32,416
Net Book Value
As at 30 April 2021 600,000 1,027 3,825 604,852
As at 1 May 2020 225,000 1,283 - 226,283
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The analysis of the cost or valuation of the above assets is as follows:
Investment Properties Plant & Machinery Motor Vehicles Total
£ £ £ £
As at 30 April 2021
At cost 360,427 32,168 5,100 397,695
At valuation 239,573 - - 239,573
600,000 32,168 5,100 637,268
As at 1 May 2020
At cost 225,000 32,168 - 257,168
225,000 32,168 - 257,168
4. Debtors
2021 2020
£ £
Due within one year
VAT 6,418 174
6,418 174
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors - 517
Bank loans and overdrafts - 11,775
Other taxes and social security 30 -
Other creditors - Intercompany Account 5,843 -
Accruals and deferred income 1,326 -
Director's loan account 236,356 101,688
243,555 113,980
Short term creditors are measured at the transaction price.
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6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 209,995 209,995
Bounce Back loan account >1 year 50,000 -
259,995 209,995
Other financial liabilities, including bankloans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
7. Share Capital
2021 2020
Allotted, Called up and fully paid 2 1
There is an introduction of new share capital of £1 during the current year.
8. Reserves
Revaluation Reserve
£
Fair Value reserve on revaluation 239,573
As at 30 April 2021 239,573
Profit and loss account - includes all current and prior period retained profits and losses.
9. General Information
City Hall Development Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number is 06203461 . The registered office is C Rudzki - Chd Post Box, 2 City Road, Derby, England, DE1 3RQ.
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