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Registered Number: 11485473
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

AYCER HOMES LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 3,750,000    3,500,000 
3,750,000    3,500,000 
Current assets      
Debtors 1    1 
Cash at bank and in hand 24,296    35,648 
24,297    35,649 
Creditors: amount falling due within one year (323,708)   (1,486,478)
Net current liabilities (299,411)   (1,450,829)
 
Total assets less current liabilities 3,450,589    2,049,171 
Creditors: amount falling due after more than one year (2,513,536)   (1,788,500)
Provisions for liabilities (73,959)   (43,409)
Net assets 863,094    217,262 
 

Capital and reserves
     
Called up share capital 4 1    1 
Reserves 5 670,000   
Profit and loss account 193,093    217,261 
Shareholder's funds 863,094    217,262 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 November 2023 and were signed on its behalf by:


-------------------------------
Ravinder Atwal
Director
1
General Information
AYCER HOMES LTD is a private company, limited by shares, registered in England and Wales, registration number 11485473, registration address The Barn, Landford Wood, Salisbury, SO16 7DP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 April 2022 3,500,000    3,500,000 
Additions  
Disposals  
Revaluations 250,000    250,000 
At 31 March 2023 3,750,000    3,750,000 
Depreciation
At 01 April 2022  
Charge for year  
On disposals  
At 31 March 2023  
Net book values
Closing balance as at 31 March 2023 3,750,000    3,750,000 
Opening balance as at 01 April 2022 3,500,000    3,500,000 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2