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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12226044 frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:UnlistedNon-exchangeTraded 2021-09-30 12226044 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12226044 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12226044 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12226044 dpl-frs:CostSales 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales 2021-09-30 12226044 dpl-frs:CostSales 2022-09-30 12226044 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 12226044 frs-bus:Director1 2021-10-01 2022-09-30 12226044 frs-bus:Director1 2021-09-30 12226044 frs-bus:Director1 2022-09-30 12226044 frs-bus:Director2 2021-10-01 2022-09-30 12226044 frs-bus:Director2 2021-09-30 12226044 frs-bus:Director2 2022-09-30 12226044 1 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 1 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 1 2022-09-30 12226044 2 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 2 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 2 2022-09-30 12226044 3 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 3 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 3 2022-09-30 12226044 4 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 4 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 4 2022-09-30 12226044 5 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 5 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 5 2022-09-30 12226044 6 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 6 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 6 2022-09-30 12226044 7 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 7 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 7 2022-09-30 12226044 8 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 8 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 8 2022-09-30 12226044 9 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 9 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 9 2022-09-30 12226044 10 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 10 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 10 2022-09-30 12226044 11 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 11 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 11 2022-09-30 12226044 12 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 12 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 12 2022-09-30 12226044 13 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 13 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 13 2022-09-30 12226044 14 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 14 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 14 2022-09-30 12226044 15 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 15 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 15 2022-09-30 12226044 16 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 16 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 16 2022-09-30 12226044 17 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 17 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 17 2022-09-30 12226044 18 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 18 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 18 2022-09-30 12226044 19 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 19 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 19 2022-09-30 12226044 20 2021-10-01 2022-09-30 12226044 frs-core:CurrentFinancialInstruments 20 2022-09-30 12226044 frs-core:Non-currentFinancialInstruments 20 2022-09-30 12226044 dpl-frs:Item1 2021-10-01 2022-09-30 12226044 dpl-frs:Item1 2021-09-30 12226044 dpl-frs:Item1 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 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2021-09-30 12226044 dpl-frs:Item4 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 12226044 dpl-frs:Item5 2021-10-01 2022-09-30 12226044 dpl-frs:Item5 2021-09-30 12226044 dpl-frs:Item5 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 12226044 dpl-frs:Item6 2021-10-01 2022-09-30 12226044 dpl-frs:Item6 2021-09-30 12226044 dpl-frs:Item6 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 12226044 dpl-frs:Item7 2021-10-01 2022-09-30 12226044 dpl-frs:Item7 2021-09-30 12226044 dpl-frs:Item7 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 12226044 dpl-frs:Item8 2021-10-01 2022-09-30 12226044 dpl-frs:Item8 2021-09-30 12226044 dpl-frs:Item8 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 12226044 dpl-frs:Item9 2021-10-01 2022-09-30 12226044 dpl-frs:Item9 2021-09-30 12226044 dpl-frs:Item9 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 12226044 dpl-frs:Item10 2021-10-01 2022-09-30 12226044 dpl-frs:Item10 2021-09-30 12226044 dpl-frs:Item10 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 12226044 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 12226044 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 12226044 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 12226044 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 12226044 dpl-frs:Item11 2021-10-01 2022-09-30 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Registered number: 12226044
Vrays Properties Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Short and Sons Accountants Ltd
Centurion House
Staines Upon Thames
Surrey
TW18 4AX
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 September 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
Jason Short
16/10/2023
Short and Sons Accountants Ltd
Centurion House
Staines Upon Thames
Surrey
TW18 4AX
Page 1
Page 2
Balance Sheet
Registered number: 12226044
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 117,436 121,095
117,436 121,095
CURRENT ASSETS
Cash at bank and in hand 3,501 2,944
3,501 2,944
Creditors: Amounts Falling Due Within One Year (2,080 ) (2,012 )
NET CURRENT ASSETS (LIABILITIES) 1,421 932
TOTAL ASSETS LESS CURRENT LIABILITIES 118,857 122,027
Creditors: Amounts Falling Due After More Than One Year 5 (120,548 ) (123,713 )
NET LIABILITIES (1,691 ) (1,686 )
CAPITAL AND RESERVES
Called up share capital 6 2 -
Profit and Loss Account (1,693 ) (1,686 )
SHAREHOLDERS' FUNDS (1,691) (1,686)
Page 2
Page 3
For the year ending 30 September 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.
On behalf of the board
Mr Vassoodeo Ramphul
Director
16/10/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Vrays Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12226044 . The registered office is 70 Peregrine Road, Sunbury-On-Thames, TW16 6JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 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.
2.3. 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:
Freehold Fair Value
Leasehold Fair Value
Plant & Machinery 33% reducing balance
Fixtures & Fittings 33% reducing balance
Computer Equipment 33% reducing balance
2.4. 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 profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: NIL)
2 -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 October 2022 121,095
Additions 59,631
Disposals (63,290 )
As at 30 September 2023 117,436
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2023 117,436
As at 1 October 2022 121,095
5. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 83,230 86,225
Directors loan account 37,318 37,488
120,548 123,713
Directors loans are interest free and Directors have equal share of the DLA balance.
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 -
Page 5