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2022-09-30 11577265 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 11577265 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 11577265 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 11577265 dpl-frs:Item10 2022-10-01 2023-09-30 11577265 dpl-frs:Item10 2022-09-30 11577265 dpl-frs:Item10 2023-09-30 11577265 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 11577265 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 11577265 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 11577265 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 11577265 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 11577265 dpl-frs:Item11 2022-10-01 2023-09-30 11577265 dpl-frs:Item11 2022-09-30 11577265 dpl-frs:Item11 2023-09-30 11577265 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 11577265 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 11577265 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 11577265 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 11577265 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 11577265 dpl-frs:Item12 2022-10-01 2023-09-30 11577265 dpl-frs:Item12 2022-09-30 11577265 dpl-frs:Item12 2023-09-30 11577265 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 11577265 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 11577265 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 11577265 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 11577265 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 11577265 1 2022-10-01 2023-09-30 11577265 frs-countries:EnglandWales 2022-10-01 2023-09-30 11577265 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 11577265 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 11577265 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 11577265 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 11577265 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frs-core:ComputerEquipment 2022-09-30 11577265 frs-core:ComputerEquipment 2021-10-01 2022-09-30 11577265 frs-core:ComputerEquipment 2021-09-30 11577265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 11577265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 11577265 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 11577265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 11577265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 11577265 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 11577265 frs-core:FurnitureFittings 2022-09-30 11577265 frs-core:FurnitureFittings 2021-10-01 2022-09-30 11577265 frs-core:FurnitureFittings 2021-09-30 11577265 frs-core:NetGoodwill 2022-09-30 11577265 frs-core:NetGoodwill 2021-10-01 2022-09-30 11577265 frs-core:NetGoodwill 2021-09-30 11577265 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 11577265 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 11577265 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 11577265 frs-core:LandBuildings 2022-09-30 11577265 frs-core:LandBuildings 2021-10-01 2022-09-30 11577265 frs-core:LandBuildings 2021-09-30 11577265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 11577265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 11577265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 11577265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 11577265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 11577265 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 11577265 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 11577265 frs-core:MoreThanFiveYears 2022-09-30 11577265 frs-core:MotorVehicles 2022-09-30 11577265 frs-core:MotorVehicles 2021-10-01 2022-09-30 11577265 frs-core:MotorVehicles 2021-09-30 11577265 frs-core:OtherResidualIntangibleAssets 2022-09-30 11577265 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 11577265 frs-core:OtherResidualIntangibleAssets 2021-09-30 11577265 frs-core:PlantMachinery 2022-09-30 11577265 frs-core:PlantMachinery 2021-10-01 2022-09-30 11577265 frs-core:PlantMachinery 2021-09-30 11577265 frs-core:Secured 2022-09-30 11577265 frs-core:Unsecured 2022-09-30 11577265 frs-core:WithinOneYear 2021-10-01 2022-09-30 11577265 frs-core:WithinOneYear 2022-09-30 11577265 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 11577265 frs-core:CapitalRedemptionReserve 2021-09-30 11577265 frs-core:CapitalRedemptionReserve 2022-09-30 11577265 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 11577265 frs-core:OtherReservesSubtotal 2021-09-30 11577265 frs-core:OtherReservesSubtotal 2022-09-30 11577265 frs-core:RevaluationReserve 2021-10-01 2022-09-30 11577265 frs-core:RevaluationReserve 2021-09-30 11577265 frs-core:RevaluationReserve 2022-09-30 11577265 frs-core:SharePremium 2021-10-01 2022-09-30 11577265 frs-core:SharePremium 2021-09-30 11577265 frs-core:SharePremium 2022-09-30 11577265 frs-core:ShareCapital 2021-10-01 2022-09-30 11577265 frs-core:ShareCapital 2021-09-30 11577265 frs-core:ShareCapital 2022-09-30 11577265 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 11577265 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 11577265 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11577265 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 11577265 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11577265 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 11577265 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 11577265 frs-countries:Europe 2021-10-01 2022-09-30 11577265 frs-countries:NorthAmerica 2021-10-01 2022-09-30 11577265 frs-countries:SouthAmerica 2021-10-01 2022-09-30 11577265 frs-countries:Asia 2021-10-01 2022-09-30 11577265 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 11577265 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 11577265 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 11577265 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 11577265 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 11577265 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 11577265 frs-bus:FullAccounts 2021-10-01 2022-09-30 11577265 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 11577265 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 11577265 frs-bus:FRS102 2021-10-01 2022-09-30 11577265 frs-bus:MediumEntities 2021-10-01 2022-09-30 11577265 frs-bus:SmallEntities 2021-10-01 2022-09-30 11577265 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 11577265 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 11577265 frs-bus:Audited 2021-10-01 2022-09-30 11577265 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 11577265 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 11577265 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11577265 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11577265 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11577265 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 11577265 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11577265 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11577265 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 11577265 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 11577265 frs-bus:OrdinaryShareClass1 2021-09-30 11577265 frs-bus:OrdinaryShareClass1 2022-09-30 11577265 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 11577265 frs-bus:OrdinaryShareClass2 2021-09-30 11577265 frs-bus:OrdinaryShareClass2 2022-09-30 11577265 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 11577265 frs-bus:OrdinaryShareClass3 2021-09-30 11577265 frs-bus:OrdinaryShareClass3 2022-09-30 11577265 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 11577265 frs-bus:OrdinaryShareClass4 2021-09-30 11577265 frs-bus:OrdinaryShareClass4 2022-09-30 11577265 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 11577265 frs-bus:OrdinaryShareClass5 2021-09-30 11577265 frs-bus:OrdinaryShareClass5 2022-09-30 11577265 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 11577265 frs-bus:PreferenceShareClass1 2021-09-30 11577265 frs-bus:PreferenceShareClass1 2022-09-30 11577265 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 11577265 frs-bus:PreferenceShareClass2 2021-09-30 11577265 frs-bus:PreferenceShareClass2 2022-09-30 11577265 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 11577265 frs-bus:PreferenceShareClass3 2021-09-30 11577265 frs-bus:PreferenceShareClass3 2022-09-30 11577265 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 11577265 frs-bus:PreferenceShareClass4 2021-09-30 11577265 frs-bus:PreferenceShareClass4 2022-09-30 11577265 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 11577265 frs-bus:PreferenceShareClass5 2021-09-30 11577265 frs-bus:PreferenceShareClass5 2022-09-30 11577265 1 2021-10-01 2022-09-30 11577265 1 2022-09-30 11577265 1 2021-10-01 2022-09-30 11577265 frs-core:LeasedAssets 2021-10-01 2022-09-30 11577265 frs-core:OwnedAssets 2021-10-01 2022-09-30 11577265 frs-core:CurrencyRisk 2021-10-01 2022-09-30 11577265 frs-core:MarketRisk 2021-10-01 2022-09-30 11577265 frs-core:InterestRateRisk 2021-10-01 2022-09-30 11577265 frs-core:DeferredTaxation 2021-10-01 2022-09-30 11577265 frs-core:DeferredTaxation 2021-09-30 11577265 frs-core:DeferredTaxation 2022-09-30 11577265 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 11577265 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 11577265 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 11577265 frs-core:ProvisionsDeferredTax 2022-09-30 11577265 frs-core:OtherDeferredTax 2022-09-30 11577265 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 11577265 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 11577265 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 11577265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 11577265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 11577265 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 11577265 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11577265 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 11577265 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 11577265 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11577265 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 11577265 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 11577265 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 11577265 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 11577265 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 11577265 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 11577265 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 11577265 frs-core:TaxCreditsDeferredTax 2022-09-30 11577265 frs-core:CostValuation 2021-09-30 11577265 frs-core:AdditionsToInvestments 2022-09-30 11577265 frs-core:DisposalsRepaymentsInvestments 2022-09-30 11577265 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 11577265 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 11577265 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 11577265 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 11577265 frs-core:CostValuation 2022-09-30 11577265 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 11577265 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 11577265 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 11577265 frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:ListedExchangeTraded 2021-09-30 11577265 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 11577265 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 11577265 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 11577265 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Registered number: 11577265
Prestige Developments (Kent) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Prestige Developments (Kent) Limited For The Year Ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Prestige Developments (Kent) Limited For The Year Ended 30 September 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Prestige Developments (Kent) Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2019. Our work has been undertaken solely to prepare for your approval the accounts of Prestige Developments (Kent) Limited and state those matters that we have agreed to state to the directors of Prestige Developments (Kent) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Prestige Developments (Kent) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Prestige Developments (Kent) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Prestige Developments (Kent) Limited . You consider that Prestige Developments (Kent) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Prestige Developments (Kent) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
TaxAssist Accountants
01/12/2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Statement of Financial Position
Registered number: 11577265
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 23,904 152,616
Cash at bank and in hand 180,543 7,465
204,447 160,081
Creditors: Amounts Falling Due Within One Year 5 (65,975 ) (33,617 )
NET CURRENT ASSETS (LIABILITIES) 138,472 126,464
TOTAL ASSETS LESS CURRENT LIABILITIES 138,472 126,464
Creditors: Amounts Falling Due After More Than One Year 6 (30,000 ) (112,919 )
NET ASSETS 108,472 13,545
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Income Statement 107,472 12,545
SHAREHOLDERS' FUNDS 108,472 13,545
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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 Income Statement.
On behalf of the board
Alex Allchin
Director
Jason Roncari
Director
01/12/2023
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Prestige Developments (Kent) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11577265 . The registered office is 714 London Road, Larkfield, KENT, ME20 6BL.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Profit is recognised based on reliable outcome of the project.
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.
2.3. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,290 20,608
Other debtors - 87,288
VAT 7,614 7,016
Directors' loan accounts - 37,704
23,904 152,616
During the year, the company loaned £86,798.30 to Home Capsule Ltd at an annual interest rate of 1.57%.
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11 6,487
Bank loans and overdrafts - 1,272
Corporation tax 27,070 774
Other taxes and social security 30 20,112
Accruals and deferred income 4,330 4,760
Directors' loan accounts 34,534 212
65,975 33,617
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 48,410
Investor deposit 30,000 64,509
30,000 112,919
Other creditors consist of payments from Home Capsule Limited to develop properties. The remaining funds will be used against future developments. 
Included in bank loans is the £50,000 Bounce Back loan. Interest is charged at 2.5% per annum. The loan has been taken out over 5 years. 
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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