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2022-09-30 13600742 frs-bus:OrdinaryShareClass5 2021-09-03 2022-09-30 13600742 frs-bus:OrdinaryShareClass5 2021-09-02 13600742 frs-bus:OrdinaryShareClass5 2022-09-30 13600742 frs-bus:PreferenceShareClass1 2021-09-03 2022-09-30 13600742 frs-bus:PreferenceShareClass1 2021-09-02 13600742 frs-bus:PreferenceShareClass1 2022-09-30 13600742 frs-bus:PreferenceShareClass2 2021-09-03 2022-09-30 13600742 frs-bus:PreferenceShareClass2 2021-09-02 13600742 frs-bus:PreferenceShareClass2 2022-09-30 13600742 frs-bus:PreferenceShareClass3 2021-09-03 2022-09-30 13600742 frs-bus:PreferenceShareClass3 2021-09-02 13600742 frs-bus:PreferenceShareClass3 2022-09-30 13600742 frs-bus:PreferenceShareClass4 2021-09-03 2022-09-30 13600742 frs-bus:PreferenceShareClass4 2021-09-02 13600742 frs-bus:PreferenceShareClass4 2022-09-30 13600742 frs-bus:PreferenceShareClass5 2021-09-03 2022-09-30 13600742 frs-bus:PreferenceShareClass5 2021-09-02 13600742 frs-bus:PreferenceShareClass5 2022-09-30 13600742 1 2021-09-03 2022-09-30 13600742 1 2022-09-30 13600742 1 2021-09-03 2022-09-30 13600742 frs-core:LeasedAssets 2021-09-03 2022-09-30 13600742 frs-core:OwnedAssets 2021-09-03 2022-09-30 13600742 frs-core:CurrencyRisk 2021-09-03 2022-09-30 13600742 frs-core:MarketRisk 2021-09-03 2022-09-30 13600742 frs-core:InterestRateRisk 2021-09-03 2022-09-30 13600742 frs-core:DeferredTaxation 2021-09-03 2022-09-30 13600742 frs-core:DeferredTaxation 2021-09-02 13600742 frs-core:DeferredTaxation 2022-09-30 13600742 frs-core:OtherProvisionsContingentLiabilities 2021-09-03 2022-09-30 13600742 frs-core:OtherProvisionsContingentLiabilities 2021-09-02 13600742 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 13600742 frs-core:ProvisionsDeferredTax 2022-09-30 13600742 frs-core:OtherDeferredTax 2022-09-30 13600742 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 13600742 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 13600742 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 13600742 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-03 2022-09-30 13600742 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-02 13600742 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 13600742 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-03 2022-09-30 13600742 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-02 13600742 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 13600742 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-03 2022-09-30 13600742 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-02 13600742 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 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2021-09-03 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item7 2021-09-02 13600742 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 13600742 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-03 2022-09-30 13600742 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-03 2022-09-30 13600742 dpl-frs:Item8 2021-09-03 2022-09-30 13600742 dpl-frs:Item8 2021-09-02 13600742 dpl-frs:Item8 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item8 2021-09-03 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item8 2021-09-02 13600742 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 13600742 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-03 2022-09-30 13600742 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-03 2022-09-30 13600742 dpl-frs:Item9 2021-09-03 2022-09-30 13600742 dpl-frs:Item9 2021-09-02 13600742 dpl-frs:Item9 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item9 2021-09-03 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item9 2021-09-02 13600742 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 13600742 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2022-09-30 13600742 dpl-frs:Item12 2021-09-03 2022-09-30 13600742 dpl-frs:Item12 2021-09-02 13600742 dpl-frs:Item12 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item12 2021-09-03 2022-09-30 13600742 dpl-frs:CostSales dpl-frs:Item12 2021-09-02 13600742 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 13600742 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-03 2022-09-30 13600742 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-03 2022-09-30 13600742 1 2021-09-03 2022-09-30 13600742 frs-countries:EnglandWales 2021-09-03 2022-09-30
Registered number: 13600742
A.S.L Homes Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Property Accounts Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13600742
30 September 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,000 122,000
120,000 122,000
CURRENT ASSETS
Debtors 5 952 -
Cash at bank and in hand 4,637 2,169
5,589 2,169
Creditors: Amounts Falling Due Within One Year 6 (46,276 ) (45,013 )
NET CURRENT ASSETS (LIABILITIES) (40,687 ) (42,844 )
TOTAL ASSETS LESS CURRENT LIABILITIES 79,313 79,156
Creditors: Amounts Falling Due After More Than One Year 7 (83,375 ) (83,375 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (43 ) (423 )
NET LIABILITIES (4,105 ) (4,642 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 184 1,804
Profit and Loss Account (4,389 ) (6,546 )
SHAREHOLDERS' FUNDS (4,105) (4,642)
Page 1
Page 2
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 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 Armand Sina
Director
29/12/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A.S.L Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13600742 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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 recognised as rental income received.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 October 2022 122,000
Revaluation (2,000)
As at 30 September 2023 120,000
Net Book Value
As at 30 September 2023 120,000
As at 1 October 2022 122,000
Page 3
Page 4
5. Debtors
30 September 2023 30 September 2022
£ £
Due within one year
Other debtors 952 -
952 -
6. Creditors: Amounts Falling Due Within One Year
30 September 2023 30 September 2022
£ £
Other creditors 2,327 1,375
Director's loan account 949 28,638
Amounts owed to associates 43,000 15,000
46,276 45,013
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2023 30 September 2022
£ £
Mortgages 83,375 83,375
83,375 83,375
8. Share Capital
30 September 2023 30 September 2022
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation Reserve
£
As at 1 October 2022 1,804
Surplus on revaluation (1,620 )
As at 30 September 2023 184
10. Related Party Transactions
Related party transactions include from: 
£43,000 (2022: £15,000) owed to A.S. PAINTERS LIMITED which has mutual shareholders.
Page 4