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Registered number: 11734887
Primari Properties Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Mumby Heppenstall

Chartered Accountants

Wellingore Hall
Wellingore
Lincoln
LN5 0HX
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11734887
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 121,720 121,720
121,720 121,720
CURRENT ASSETS
Debtors 4 262 235
Cash at bank and in hand 1,916 2,035
2,178 2,270
Creditors: Amounts Falling Due Within One Year 5 (38,068 ) (38,299 )
NET CURRENT ASSETS (LIABILITIES) (35,890 ) (36,029 )
TOTAL ASSETS LESS CURRENT LIABILITIES 85,830 85,691
Creditors: Amounts Falling Due After More Than One Year 6 (87,050 ) (87,050 )
NET LIABILITIES (1,220 ) (1,359 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (1,320 ) (1,459 )
SHAREHOLDERS' FUNDS (1,220) (1,359)
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Page 2
For the year ending 31 December 2021 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 Income Statement.
On behalf of the board
Mr C Prins
Director
12th September 2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
1.2. Turnover
Turnover represents amounts receivable for rental of the investment property owned by the company.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses, unless they relate to investment property. 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.
1.4. 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 for. Changes in fair value are recognised in the income statement.
1.5. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised a the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2020: NIL)
- -
3. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2021 121,720
As at 31 December 2021 121,720
Net Book Value
As at 31 December 2021 121,720
As at 1 January 2021 121,720
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The analysis of the cost or valuation of the above assets is as follows:
Land & Property
Freehold
£
As at 31 December 2021
At cost 121,720
121,720
As at 1 January 2021
At cost 121,720
121,720
The investment property was purchased in August 2019 and is accounted for at cost. The directors consider this to still be a fair valuation of the property at 31 December 2021.
4. Debtors
2021 2020
£ £
Due within one year
Prepayments and accrued income 262 235
262 235
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Accruals and deferred income 350 834
Directors' loan accounts 37,718 37,465
38,068 38,299
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 87,050 87,050
87,050 87,050
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2021 2020
£ £
Bank loans and overdrafts 87,050 87,050
7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2021 2020
£ £
Bank loans and overdrafts 87,050 87,050
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8. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
9. General Information
Primari Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11734887 . The registered office is 11 Harland Road, Lincoln, LN2 4GW.
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