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2022-09-30 08068619 frs-core:UnlistedNon-exchangeTraded 2021-09-30 08068619 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 08068619 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 08068619 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 08068619 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2021-10-01 2022-09-30 08068619 frs-core:CurrentFinancialInstruments 10 2022-09-30 08068619 frs-core:Non-currentFinancialInstruments 10 2022-09-30 08068619 11 2021-10-01 2022-09-30 08068619 frs-core:CurrentFinancialInstruments 11 2022-09-30 08068619 frs-core:Non-currentFinancialInstruments 11 2022-09-30 08068619 12 2021-10-01 2022-09-30 08068619 frs-core:CurrentFinancialInstruments 12 2022-09-30 08068619 frs-core:Non-currentFinancialInstruments 12 2022-09-30 08068619 13 2021-10-01 2022-09-30 08068619 frs-core:CurrentFinancialInstruments 13 2022-09-30 08068619 frs-core:Non-currentFinancialInstruments 13 2022-09-30 08068619 14 2021-10-01 2022-09-30 08068619 frs-core:CurrentFinancialInstruments 14 2022-09-30 08068619 frs-core:Non-currentFinancialInstruments 14 2022-09-30 08068619 15 2021-10-01 2022-09-30 08068619 frs-core:CurrentFinancialInstruments 15 2022-09-30 08068619 frs-core:Non-currentFinancialInstruments 15 2022-09-30 08068619 16 2021-10-01 2022-09-30 08068619 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08068619 dpl-frs:Item6 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 08068619 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 08068619 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 08068619 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 08068619 dpl-frs:Item7 2021-10-01 2022-09-30 08068619 dpl-frs:Item7 2021-09-30 08068619 dpl-frs:Item7 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 08068619 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 08068619 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 08068619 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 08068619 dpl-frs:Item8 2021-10-01 2022-09-30 08068619 dpl-frs:Item8 2021-09-30 08068619 dpl-frs:Item8 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 08068619 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 08068619 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 08068619 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 08068619 dpl-frs:Item9 2021-10-01 2022-09-30 08068619 dpl-frs:Item9 2021-09-30 08068619 dpl-frs:Item9 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 08068619 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 08068619 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 08068619 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 08068619 dpl-frs:Item10 2021-10-01 2022-09-30 08068619 dpl-frs:Item10 2021-09-30 08068619 dpl-frs:Item10 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 08068619 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 08068619 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 08068619 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 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frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08068619
Chemistry Property Partnership Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08068619
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 395,000 605,000
395,000 605,000
CURRENT ASSETS
Debtors 142 -
Cash at bank and in hand 39 12
181 12
Creditors: Amounts Falling Due Within One Year (4,565 ) (197,361 )
NET CURRENT ASSETS (LIABILITIES) (4,384 ) (197,349 )
TOTAL ASSETS LESS CURRENT LIABILITIES 390,616 407,651
Creditors: Amounts Falling Due After More Than One Year (182,449 ) (269,132 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,494 ) (28,494 )
NET ASSETS 179,673 110,025
CAPITAL AND RESERVES
Called up share capital 5 100 2
Revaluation reserve 6 37,748 121,473
Profit and Loss Account 141,825 (11,450 )
SHAREHOLDERS' FUNDS 179,673 110,025
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jonathan Southcott
Director
15/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Chemistry Property Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08068619 . The registered office is Salts Mill Piaza, Victoria Road, Saltaire, BD18 3LA .
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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.
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: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 1 October 2022 605,000
Disposals (210,000 )
As at 30 September 2023 395,000
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 2
Page 3
Page 4
6. Reserves
Revaluation Reserve
£
As at 1 October 2022 121,473
Surplus on revaluation (83,725 )
As at 30 September 2023 37,748
Page 4