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REGISTERED NUMBER: 09427382 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

Impero (Development Management) Limited

Impero (Development Management) Limited (Registered number: 09427382)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Impero (Development Management) Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: Mrs R W Williams
D R Williams





REGISTERED OFFICE: The Grange
Leeds Road
Bramhope
Leeds
LS16 9JB





REGISTERED NUMBER: 09427382 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

Impero (Development Management) Limited (Registered number: 09427382)

Balance Sheet
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,273,927 1,302,437

CURRENT ASSETS
Stocks 201,048 193,303
Debtors 5 17,340 6,663
Cash at bank 50,262 124,269
268,650 324,235
CREDITORS
Amounts falling due within one year 6 510,080 605,577
NET CURRENT LIABILITIES (241,430 ) (281,342 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,032,497

1,021,095

CREDITORS
Amounts falling due after more than one
year

7

(822,413

)

(847,067

)

PROVISIONS FOR LIABILITIES (357 ) -
NET ASSETS 209,727 174,028

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 209,726 174,027
209,727 174,028

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Impero (Development Management) Limited (Registered number: 09427382)

Balance Sheet - continued
28 February 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2023 and were signed on its behalf by:





D R Williams - Director


Impero (Development Management) Limited (Registered number: 09427382)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Impero (Development Management) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% straight line
Fixtures and fittings - 15% reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Impero (Development Management) Limited (Registered number: 09427382)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 March 2022
and 28 February 2023 1,412,879 2,134 1,415,013
DEPRECIATION
At 1 March 2022 112,120 456 112,576
Charge for year 28,258 252 28,510
At 28 February 2023 140,378 708 141,086
NET BOOK VALUE
At 28 February 2023 1,272,501 1,426 1,273,927
At 28 February 2022 1,300,759 1,678 1,302,437

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,340 6,663

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 16,129 16,060
Other creditors 493,951 589,517
510,080 605,577

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 822,413 847,067