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Registered number: 14493239
SK Rentals Ltd
Unaudited Financial Statements
For the Period 18 November 2022 to 31 March 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14493239
31 March 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 8,865,244
8,865,244
CURRENT ASSETS
Debtors 5 54,000
54,000
Creditors: Amounts Falling Due Within One Year 6 (8,919,144 )
NET CURRENT ASSETS (LIABILITIES) (8,865,144 )
TOTAL ASSETS LESS CURRENT LIABILITIES 100
NET ASSETS 100
CAPITAL AND RESERVES
Called up share capital 7 100
SHAREHOLDERS' FUNDS 100
For the period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr R Walia
Director
27/10/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
SK Rentals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14493239 . The registered office is LAS Accountants LLP, No.1 Royal Exchange, London, United Kingdom, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of 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.
These financial statements for the period ended 31 December 2022 are the first financial statements of Asha Rentals Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 18 November 2022.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
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 income statement.
2.4. Taxation
Taxation for the period 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor
the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
1
Page 2
Page 3
4. Tangible Assets
Investment Properties
£
Cost
As at 18 November 2022 -
Additions 8,865,244
As at 31 March 2023 8,865,244
Net Book Value
As at 31 March 2023 8,865,244
As at 18 November 2022 -
5. Debtors
31 March 2023
£
Due within one year
Other debtors 54,000
54,000
6. Creditors: Amounts Falling Due Within One Year
31 March 2023
£
Shareholder Loan 8,919,144
8,919,144
7. Share Capital
31 March 2023
£
Allotted, Called up and fully paid 100
The nominal value per share is £1 and as at 31 March 2023 there are 100 Ordinary Shares in issue.
Page 3