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Registered number: 04026661
Penny Stones Limited
Unaudited Financial Statements
For The Year Ended 5 April 2023
Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04026661
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 107,000 107,000
107,000 107,000
CURRENT ASSETS
Debtors 5 2,500 500
Cash at bank and in hand 43,823 37,162
46,323 37,662
Creditors: Amounts Falling Due Within One Year 6 (46,846 ) (46,733 )
NET CURRENT ASSETS (LIABILITIES) (523 ) (9,071 )
TOTAL ASSETS LESS CURRENT LIABILITIES 106,477 97,929
NET ASSETS 106,477 97,929
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 106,377 97,829
SHAREHOLDERS' FUNDS 106,477 97,929
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For the year ending 5 April 2023 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 3 November 2023 and were signed on its behalf by:
Mrs P J Aldous
Director
03/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Penny Stones Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04026661 . The registered office is 5 Cornfield Terrace, Eastbourne, East Sussex, BN21 4NN.
The presentation currency of the financial statements is the Pound Sterling (£).  
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes.
2.3. 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 profit and loss account.
2.4. 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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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 6 April 2022 and 5 April 2023 107,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 237,539 237,539
The investment property was valued on 30 September 2020 by Perry Hill Property Management Co. Ltd, a RICS registered company, on an open market basis at £107,000. The directors feel this represents fair value.
If the property was sold for its fair value then an estimated tax charge of £nil (2022 - £nil) would arise.
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 500 500
Prepayments 2,000 -
2,500 500
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 2,005 1,578
VAT 653 966
Other creditors 7,502 7,502
Accruals and deferred income 1,149 1,150
Amounts owed to parent undertaking 35,537 35,537
46,846 46,733
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7. Related Party Transactions
Van-Dare Properties Limited and Ardnusbridge Investments Limited both own 50% of the share capital of the company.
Included in creditors is an amount owed to Van-Dare Properties Limited of £32,520 (2022 - £32,520).
Also, included in creditors is an amount owed to Ardnusbridge Investments Limited of £3,017 (2022 - £3,017).
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