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2022-05-31 08529807 dpl-frs:Item12 2021-06-01 2022-05-31 08529807 dpl-frs:Item12 2021-05-31 08529807 dpl-frs:Item12 2022-05-31 08529807 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08529807 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08529807 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08529807 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08529807 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08529807 1 2021-06-01 2022-05-31 08529807 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08529807
Prospects Assured UK Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08529807
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,400 16,035
12,400 16,035
CURRENT ASSETS
Debtors 5 680,432 519,232
Cash at bank and in hand 44,137 31,091
724,569 550,323
Creditors: Amounts Falling Due Within One Year 6 (135,526 ) (142,556 )
NET CURRENT ASSETS (LIABILITIES) 589,043 407,767
TOTAL ASSETS LESS CURRENT LIABILITIES 601,443 423,802
Creditors: Amounts Falling Due After More Than One Year 7 (86,297 ) (42,168 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (436 ) (1,217 )
NET ASSETS 514,710 380,417
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 514,510 380,217
SHAREHOLDERS' FUNDS 514,710 380,417
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Dayne Gooding
Director
28th November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Prospects Assured UK Ltd Registered number 08529807 is a limited by shares company incorporated in England & Wales. The Registered Office is 146 Northdown Road, Cliftonville, Margate, Kent, CT9 2QN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Commission
Turnover is measured at the value of commissions charged to customers in the period. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably
  • it is probable that the Company will receive the consideration due under the contract
  • the stage of completion of the contract at the end of the reporting period can be measured reliably
  • the costs incurred and the costs to complete the contract can be measured reliably.
Amounts are shown excluding VAT and including trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold Improvements 10 years in accordance with lease length
Plant & Machinery 2 - 5 years, straight line
Computer Equipment 3 years, straight line
2.5. Leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. 
However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
7 6
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 30,160 7,854 13,815 51,829
Additions - - 642 642
As at 31 May 2023 30,160 7,854 14,457 52,471
Depreciation
As at 1 June 2022 16,488 6,163 13,143 35,794
Provided during the period 3,016 702 559 4,277
As at 31 May 2023 19,504 6,865 13,702 40,071
Net Book Value
As at 31 May 2023 10,656 989 755 12,400
As at 1 June 2022 13,672 1,691 672 16,035
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,998 1,405
Other debtors 8,842 9,235
10,840 10,640
Due after more than one year
Other debtors 28,900 33,900
DSG Property Management Limited 466,612 300,612
DSG Property Freehold Ltd 174,080 174,080
669,592 508,592
680,432 519,232
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,000 2,250
Bank loans and overdrafts 33,795 27,312
Corporation tax 65,509 39,076
Other taxes and social security - 6,858
VAT 21,774 12,489
Net wages 301 -
Credit Card 3,363 2,470
Other creditors, 533 10,092
Accruals and deferred income 959 1,695
Director's loan account 3,292 40,314
135,526 142,556
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 86,297 42,168
86,297 42,168
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
These amounts are secured by way of the Director Dayne Stephen Gooding acting as a personal guarantor.
2023 2022
£ £
Bank loans and overdrafts 83,055 14,665
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 436 1,217
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
120 Ordinary Shares of £ 1.000 each 120 120
10 Ordinary B shares of £ 8.000 each 80 80
200 200
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 13,170 10,833
Later than one year and not later than five years 19,370 23,193
32,540 34,026
12. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £211 (2022 - £274) were due to the fund. They are included in Other Creditors.
13. Related Party Transactions
Included within Other Debtors are loans due from Companies related by mutual control and ownership by a key member of the board, These amounts are as follows:
Margate High Street Ltd - Amount Outstanding 2023 - £121 (2022 - £121), highest amount outstanding during year 2022 - £121 (2021 - £121) This loan is interest free and repayable on demand.
DSG Property Management Ltd - Amount Outstanding 2023 - £466,612 (2022 - £300,612), highest amount outstanding during 2023 - £476,612 (2022 - £300,612). This loan is has no set repayment terms as is a related party loan, no interest is charged on this loan.
DSG Property Freehold Ltd - Amount Outstanding 2023 - £174,080 (2022 - £174,080), highest amount outstanding during 2023 - £174,080 (2022 - £174,080). This loan is repayable within five year and interest is is interest free.
RESHAN BROOKLYN LTD - Amount outstanding 2023- £7,500 (2022 - £7,500). The highest amount outstanding during the year is 2023 - £7,500 (2022 - £7,500). This loan is interest free and no repayment terms have been set.
Included within the Creditors are the following loans due to Companies related by mutual control and ownership by a key member of the board, These amounts are as follows:
Westbrook Esplanade Investments Ltd - Amount Outstanding 2023 - £322 (2022 - £9,818), highest amount outstanding during year 2023 - £9,818 (2022 - £9,818) This loan is interest free and repayable within 2 to 5 years.
14. Controlling Party
The company's controlling party is Dayne Stephen Gooding by virtue of his ownership of 60% of the issued share capital in the company.
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