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04371023 dpl-frs:Item6 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 04371023 dpl-frs:Item7 2021-04-01 2022-03-31 04371023 dpl-frs:Item7 2021-03-31 04371023 dpl-frs:Item7 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04371023 dpl-frs:Item8 2021-04-01 2022-03-31 04371023 dpl-frs:Item8 2021-03-31 04371023 dpl-frs:Item8 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 04371023 dpl-frs:Item9 2021-04-01 2022-03-31 04371023 dpl-frs:Item9 2021-03-31 04371023 dpl-frs:Item9 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 04371023 dpl-frs:Item10 2021-04-01 2022-03-31 04371023 dpl-frs:Item10 2021-03-31 04371023 dpl-frs:Item10 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 04371023 dpl-frs:Item11 2021-04-01 2022-03-31 04371023 dpl-frs:Item11 2021-03-31 04371023 dpl-frs:Item11 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04371023 dpl-frs:Item12 2021-04-01 2022-03-31 04371023 dpl-frs:Item12 2021-03-31 04371023 dpl-frs:Item12 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04371023 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04371023 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04371023 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04371023 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04371023 1 2021-04-01 2022-03-31 04371023 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04371023
Prospect Number Seven Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04371023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 161,850 602,271
Investment Properties 5 535,000 535,000
Investments 6 23,641 207,717
720,491 1,344,988
CURRENT ASSETS
Debtors 7 - 6,180
Cash at bank and in hand 2,554,579 1,296,295
2,554,579 1,302,475
Creditors: Amounts Falling Due Within One Year 8 (75,701 ) (10,558 )
NET CURRENT ASSETS (LIABILITIES) 2,478,878 1,291,917
TOTAL ASSETS LESS CURRENT LIABILITIES 3,199,369 2,636,905
PROVISIONS FOR LIABILITIES
Deferred Taxation (65,675 ) (49,913 )
NET ASSETS 3,133,694 2,586,992
CAPITAL AND RESERVES
Called up share capital 9 11,000 11,000
Share premium account 59,994 59,994
Fair Value Reserve 10 197,026 212,788
Profit and Loss Account 2,865,674 2,303,210
SHAREHOLDERS' FUNDS 3,133,694 2,586,992
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
Mr I Davey
Director
Mr D Morris
Director
27/11/2023
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
Prospect Number Seven Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04371023 . The registered office is Unit 2 Dacre Industrial Estate, Fieldings Road, Waltham Cross, Hertfordshire, EN8 9TJ.

The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified by the revaluation of certain assets and in accordance with the FRS 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 comprises of revenue received by the company in respect of rent and management fees receivable. Turnover is recognised based on the period which it relates to.
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 2% on cost
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual value of the assets. The useful economic lives and residual value are reassessed annually. They are amended when necessary to reflect current estimates, future investments and the physical condition of the assets.
2.4. 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. Deferred tax is provided on the gain at the rate expected to apply when the property is sold. A transfer is made from retained earnings to a non-distributabe fair value reserve equivalent to the unrealised gain on investment property. Properties let to group entities are shown in freehold property at cost less depreciation.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2022 754,764
Disposals (586,170 )
As at 31 March 2023 168,594
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 152,493
Provided during the period 3,372
Disposals (149,121 )
As at 31 March 2023 6,744
Net Book Value
As at 31 March 2023 161,850
As at 1 April 2022 602,271
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 and 31 March 2023 535,000
If investment properties had not been revalued they would have been included at historical cost and accumulated depreciation of £272,299 (2022 - £272,299) and £54,459 (2022 - £49,013) respectively. Investment properties were valued on an open market basis at 31 March 2023 by the directors.
6. Investments
Other
£
Cost
As at 1 April 2022 227,742
As at 31 March 2023 227,742
Provision
As at 1 April 2022 20,025
Impairment losses 184,076
As at 31 March 2023 204,101
Net Book Value
As at 31 March 2023 23,641
As at 1 April 2022 207,717
Other fixed asset investments consists of shares in group undertakings.
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,872
Amounts owed by group undertakings - 4,308
- 6,180
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to group undertakings - 7
Other creditors 1,700 1,922
Taxation and social security 74,001 8,629
75,701 10,558
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 11,000 11,000
10. Reserves
Fair Value Reserve
£
As at 1 April 2022 212,788
Transfer to profit and loss (15,762 )
As at 31 March 2023 197,026
Page 6