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11305195 dpl-frs:Item11 2021-04-30 11305195 dpl-frs:Item11 2022-04-30 11305195 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 11305195 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 11305195 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11305195 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 11305195 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 11305195 dpl-frs:Item12 2021-05-01 2022-04-30 11305195 dpl-frs:Item12 2021-04-30 11305195 dpl-frs:Item12 2022-04-30 11305195 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 11305195 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 11305195 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11305195 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 11305195 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 11305195 1 2021-05-01 2022-04-30 11305195 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 11305195
Daf Property Limited
Unaudited Financial Statements
For the Period 1 May 2022 to 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11305195
31 October 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 386,500
Investments 5 21,560 -
21,560 386,500
CURRENT ASSETS
Debtors 6 6,208 -
Cash at bank and in hand 30,511 6,440
36,719 6,440
Creditors: Amounts Falling Due Within One Year 7 (11,162 ) (725 )
NET CURRENT ASSETS (LIABILITIES) 25,557 5,715
TOTAL ASSETS LESS CURRENT LIABILITIES 47,117 392,215
Creditors: Amounts Falling Due After More Than One Year 8 (10,000 ) (329,832 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (9,770 )
NET ASSETS 37,117 52,613
CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair Value Reserve 11 - 71,421
Profit and Loss Account 37,115 (18,810 )
SHAREHOLDERS' FUNDS 37,117 52,613
Page 1
Page 2
For the period ending 31 October 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 Damian Fazackerley
Director
Mrs Emily Fazackerley
Director
05/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Daf Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11305195 . The registered office is 51 Channel View Road, Brighton, BN2 6DR.
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.
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. 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:
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.
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 years 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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2022: NIL)
- -
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 May 2022 386,500
Disposals (386,500 )
Net Book Value
As at 31 October 2023 -
As at 1 May 2022 386,500
The fair value of the investment properties has been arrived at by the directors. The valuations have been made on an open market basis by reference to market evidence of transaction prices for similar properties. 
5. Investments
Listed
£
Cost
As at 1 May 2022 -
Additions 21,560
As at 31 October 2023 21,560
Provision
As at 1 May 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 21,560
As at 1 May 2022 -
6. Debtors
31 October 2023 30 April 2022
£ £
Due within one year
Other debtors 2,500 -
Directors' loan accounts 3,708 -
6,208 -
7. Creditors: Amounts Falling Due Within One Year
31 October 2023 30 April 2022
£ £
Corporation tax 10,187 -
Accruals and deferred income 975 725
11,162 725
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
31 October 2023 30 April 2022
£ £
Mortgages - 215,066
Other creditors 10,000 114,766
10,000 329,832
9. Share Capital
31 October 2023 30 April 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Damian Fazackerley - 1,854 - - 1,854
Mrs Emily Fazackerley - 1,854 - - 1,854
The above loan is unsecured, interest free and repayable on demand.
11. Reserves
Fair Value Reserve
£
As at 1 May 2022 71,421
Transfer to profit and loss (71,421 )
As at 31 October 2023 -
12. Related Party Transactions
Included within other creditors are amounts owed to Emily Fazackerley Limited, a company owned by Emily Fazackerley. Amounts outstanding at the period end are £10,000.
Page 5