1 April 2022 false No description of principal activity Taxfiler 2023.10.1 3210263business:PrivateLimitedCompanyLtd2022-04-012023-03-31 32102632022-03-31 32102632022-04-012023-03-31 3210263business:AuditExemptWithAccountantsReport2022-04-012023-03-31 3210263business:AbridgedAccounts2022-04-012023-03-31 32102632023-03-31 32102632022-03-31 3210263core:WithinOneYear2023-03-31 3210263core:WithinOneYear2022-03-31 3210263core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 3210263core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 3210263core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 3210263core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 3210263core:PreviouslyStatedAmount2023-03-31 3210263core:PreviouslyStatedAmount2022-03-31 3210263business:SmallEntities2022-04-012023-03-31 3210263business:Director12022-04-012023-03-31 3210263countries:EnglandWales2022-04-012023-03-31 3210263business:RegisteredOffice2022-04-012023-03-31 3210263business:OrdinaryShareClass12022-04-012023-03-31 3210263business:OrdinaryShareClass12021-04-012022-03-31 32102632021-04-012022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 3210263 (England and Wales)
ABR PROPERTIES LIMITED Unaudited accounts for the year ended 31 March 2023
ABR PROPERTIES LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
159,973 
160,043 
Current assets
Debtors
- 
30 
Cash at bank and in hand
1,879 
3,052 
1,879 
3,082 
Creditors: amounts falling due within one year
(864)
(746)
Net current assets
1,015 
2,336 
Net assets
160,988 
162,379 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
160,986 
162,377 
Shareholders' funds
160,988 
162,379 
For the year 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 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2023 and were signed on its behalf by
Mr B P Realey Director Company Registration No. 3210263
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ABR PROPERTIES LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
ABR PROPERTIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 3210263. The registered office is 3 The Moorlands, High Street, BOSTON SPA, West Yorkshire, LS23 6ED.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents rents receivable.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
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ABR PROPERTIES LIMITED Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2022
160,142 
At 31 March 2023
160,142 
Depreciation
At 1 April 2022
99 
Charge for the year
70 
At 31 March 2023
169 
Net book value
At 31 March 2023
159,973 
At 31 March 2022
160,043 
5
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
6
Transactions with related parties
During the year dividends were paid of £5000 per share (2022 - £5,000)
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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