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Registered number: SC100221
LICKPENNY PROPERTIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC100221
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 360,000 360,000
360,000 360,000
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 56,035 44,162
56,135 44,262
Creditors: Amounts Falling Due Within One Year 6 (31,406 ) (34,603 )
NET CURRENT ASSETS (LIABILITIES) 24,729 9,659
TOTAL ASSETS LESS CURRENT LIABILITIES 384,729 369,659
NET ASSETS 384,729 369,659
CAPITAL AND RESERVES
Called up share capital 7 3,000 3,000
Revaluation reserve 188,433 188,433
Profit and Loss Account 193,296 178,226
SHAREHOLDERS' FUNDS 384,729 369,659
Page 1
Page 2
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.
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
John Grayburn
Director
21 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LICKPENNY PROPERTIES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC100221 . The registered office is 4 Alexandra Place, Stirling, FK8 1UN.
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.
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 0%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2022 360,000
As at 31 March 2023 360,000
Net Book Value
As at 31 March 2023 360,000
As at 1 April 2022 360,000
No depreciation is provided on the properties since the directors are of the opinion that the balance sheet figure is no less than the current market value of the properties.
Page 3
Page 4
Cost as at 31 March 2023 represented by:
Land & Property
Freehold
£
At cost 171,567
At valuation 188,433
360,000
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 100 100
100 100
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,535 4,278
Accruals 1,962 4,412
Prepaid income 3,381 3,375
Directors' loan accounts 22,528 22,538
31,406 34,603
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3,000 3,000
Page 4