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2022-02-28 13197152 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-11 2022-02-28 13197152 1 2021-02-11 2022-02-28 13197152 frs-countries:EnglandWales 2021-02-11 2022-02-28
Registered number: 13197152
Potens Property Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Calculated Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13197152
28 February 2023 28 February 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 223,226 175,443
223,226 175,443
CURRENT ASSETS
Debtors 4 6,144 28,111
Cash at bank and in hand 9,962 62,760
16,106 90,871
Creditors: Amounts Falling Due Within One Year 5 (370 ) (78 )
NET CURRENT ASSETS (LIABILITIES) 15,736 90,793
TOTAL ASSETS LESS CURRENT LIABILITIES 238,962 266,236
Creditors: Amounts Falling Due After More Than One Year 6 (276,704 ) (276,911 )
NET LIABILITIES (37,742 ) (10,675 )
CAPITAL AND RESERVES
Called up share capital 7 101 101
Profit and Loss Account (37,843 ) (10,776 )
SHAREHOLDERS' FUNDS (37,742) (10,675)
Page 1
Page 2
For the year ending 28 February 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
Mr Mitchell Foley
Director
22/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. 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:
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
3. Tangible Assets
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 174,693 - 1,000 175,693
Additions 45,899 2,202 - 48,101
As at 28 February 2023 220,592 2,202 1,000 223,794
Depreciation
As at 1 March 2022 - - 250 250
Provided during the period - 130 188 318
As at 28 February 2023 - 130 438 568
Net Book Value
As at 28 February 2023 220,592 2,072 562 223,226
As at 1 March 2022 174,693 - 750 175,443
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4. Debtors
28 February 2023 28 February 2022
£ £
Due within one year
Trade debtors 548 21,791
Prepayments and accrued income 481 5,626
Loan to director 1,098 694
Other debtor 3,647 -
Corporation tax recoverable assets 370 -
6,144 28,111
5. Creditors: Amounts Falling Due Within One Year
28 February 2023 28 February 2022
£ £
Trade creditors - 78
Corporation tax 370 -
370 78
6. Creditors: Amounts Falling Due After More Than One Year
28 February 2023 28 February 2022
£ £
Directors loan account 276,704 276,911
276,704 276,911
7. Share Capital
28 February 2023 28 February 2022
£ £
Allotted, Called up and fully paid 101 101
8. Related Party Transactions
Included within Creditors is the loan balance of £276,704 (2022 : £276,911) from Tracey Bateman, the director at the end of the year. The loan is unsecured,  interest free and has no fixed repayment terms.
Included within Debtors is the loan balance of £1,098 to Mitchell Foley,  the director at the end of the year. The loan is unsecured and interest free and has no fixed repayment terms.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Mitchell Foley by virtue of his ownership of 60% of the issued share capital in the company.
10. General Information
Potens Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13197152 . The registered office is 30 Meadowbank, Hitchin, Herts, SG4 0HY.
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