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REGISTERED NUMBER: 07217755 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

THERE AND THEN LIMITED

THERE AND THEN LIMITED (REGISTERED NUMBER: 07217755)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


THERE AND THEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: Professor K K Dhatariya
Mrs V Dhatariya
Miss I Dhatariya





REGISTERED OFFICE: C/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 07217755 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

THERE AND THEN LIMITED (REGISTERED NUMBER: 07217755)

ABRIDGED BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 5 1,500,000 1,500,000

CURRENT ASSETS
Debtors - 533
Cash at bank 38,348 19,089
38,348 19,622
CREDITORS
Amounts falling due within one year 156,078 154,043
NET CURRENT LIABILITIES (117,730 ) (134,421 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,382,270

1,365,579

CREDITORS
Amounts falling due after more than one
year

6

(236,874

)

(287,918

)

PROVISIONS FOR LIABILITIES 8 (103,273 ) (103,273 )
NET ASSETS 1,042,123 974,388

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 309,819 309,819
Retained earnings 732,204 664,469
SHAREHOLDERS' FUNDS 1,042,123 974,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

THERE AND THEN LIMITED (REGISTERED NUMBER: 07217755)

ABRIDGED BALANCE SHEET - continued
30 APRIL 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 October 2023 and were signed on its behalf by:





Professor K K Dhatariya - Director


THERE AND THEN LIMITED (REGISTERED NUMBER: 07217755)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

There and Then 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Going concern
The accounts have been prepared on a going concern basis.

Turnover
Turnover represents rent receivable.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit and loss in the period in which they arise. Investment properties whose fair value cannot be measured reliably without undue cost or effort on an on-going basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

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.


THERE AND THEN LIMITED (REGISTERED NUMBER: 07217755)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022
and 30 April 2023 1,500,000
NET BOOK VALUE
At 30 April 2023 1,500,000
At 30 April 2022 1,500,000

Fair value at 30 April 2023 is represented by:
£   
Valuation in 2022 413,092
Cost 1,086,908
1,500,000

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
2023 2022
£    £   
Repayable by instalments
Shareholders loan 236,874 287,918

THERE AND THEN LIMITED (REGISTERED NUMBER: 07217755)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


7. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Shareholders loan 236,874 287,918

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Fair value gain 103,273 103,273

Deferred
tax
£   
Balance at 1 May 2022 103,273
Balance at 30 April 2023 103,273

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Fair
value
reserve
£   
At 1 May 2022
and 30 April 2023 309,819

11. RELATED PARTY DISCLOSURES

KVIK LTD
The balance owed to KVIK Ltd, a company which has common director and shareholder, at the end of the year was £123,542 (2022- £123,542). This is a short term loan and is interest free.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Professor K K Dhatariya and Mrs V Dhatariya.

The company is controlled by the directors by virtue of the fact that they own 100% of the issued share capital of the company.