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REGISTERED NUMBER: 03928854 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Central Fishponds Ltd

Central Fishponds Ltd (Registered number: 03928854)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Central Fishponds Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: J Masters





REGISTERED OFFICE: Hambrook Lodge Hambrook Lane
Chillham
Canterbury
Kent
CT4 8DJ





REGISTERED NUMBER: 03928854 (England and Wales)






Central Fishponds Ltd (Registered number: 03928854)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
CURRENT ASSETS
Stocks 4 4,354,423 4,050,125
Debtors 5 1,261,954 1,206,737
Cash at bank 273,741 76,074
5,890,118 5,332,936
CREDITORS
Amounts falling due within one year 6 212,689 118,922
NET CURRENT ASSETS 5,677,429 5,214,014
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,677,429

5,214,014

CREDITORS
Amounts falling due after more than
one year

7

2,003,993

1,620,418
NET ASSETS 3,673,436 3,593,596

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 3,673,336 3,593,496
SHAREHOLDERS' FUNDS 3,673,436 3,593,596

Central Fishponds Ltd (Registered number: 03928854)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 6 October 2023 and were signed by:





J Masters - Director


Central Fishponds Ltd (Registered number: 03928854)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Central Fishponds Ltd 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. 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.

Stocks
Stocks represents direct expenditure incurred on incomplete properties which are work-in-progress at the balance sheet date. Work-in-progress is recognised at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all property purchase, construction, and professional costs incurred directly in relation to the property development project.

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.

Central Fishponds Ltd (Registered number: 03928854)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Going concern
The director has formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company will continue to be in existence for the foreseeable future with the financial support from the director/shareholder if required. For this reason the director continues to adopt the going concern basis in preparing these financial statements.

3. EMPLOYEES AND DIRECTORS

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

4. STOCKS
31.3.23 31.3.22
£    £   
Work-in-progress 4,354,423 4,050,125

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 129,578 138,570
Other debtors 1,132,376 1,068,167
1,261,954 1,206,737

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 199,409 116,422
Taxation and social security 10,780 -
Other creditors 2,500 2,500
212,689 118,922

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.23 31.3.22
£    £   
Amounts owed to group undertakings 1,652,826 1,620,418
Other creditors 351,167 -
2,003,993 1,620,418

Central Fishponds Ltd (Registered number: 03928854)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. DEFERRED TAX
£   
Balance at 1 April 2022 (7,948 )
Charge to Income Statement during year 7,948
Balance at 31 March 2023 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary shares 1 100 100

10. RELATED PARTY DISCLOSURES

At the balance sheet date, amount payable to Tapok Holding SA is £1,652,826 (2022: £1,620,418). This is an interest bearing loan repayable after more than one year.

At the balance sheet date, amount payable to Areen Advisors Holding S.A.L is £351,167. This is an interest bearing loan repayable after more than one year.

11. CONTROLLING PARTY

Tapok Holding SA, being the parent company, controlled Central Fishponds Ltd by virtue of its controlling interest of 100% of the issued share capital.