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2022-09-30 00935497 dpl-frs:Item12 2021-10-01 2022-09-30 00935497 dpl-frs:Item12 2021-09-30 00935497 dpl-frs:Item12 2022-09-30 00935497 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 00935497 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 00935497 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 00935497 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 00935497 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 00935497 1 2021-10-01 2022-09-30 00935497 frs-countries:EnglandWales 2021-10-01 2022-09-30
Aldous & Stamp Limited
Unaudited Financial Statements
For the Period 1 October 2022 to 31 March 2023
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00935497
31 March 2023 30 September 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 442,133 296,824
Investment Properties 5 1,790,000 2,250,000
Investments in Subsidiaries 6 1,344,166 1,282,858
3,576,299 3,829,682
CURRENT ASSETS
Debtors 7 43,912 1,667
Cash at bank and in hand 190,039 93,366
233,951 95,033
Creditors: Amounts Falling Due Within One Year 8 (81,313 ) (384,561 )
NET CURRENT ASSETS (LIABILITIES) 152,638 (289,528 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,728,937 3,540,154
Creditors: Amounts Falling Due After More Than One Year 9 - (84,425 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (322,753 ) (319,762 )
NET ASSETS 3,406,184 3,135,967
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Revaluation reserve 11 283,242 133,242
Profit and Loss Account 3,121,942 3,001,725
SHAREHOLDERS' FUNDS 3,406,184 3,135,967
Page 1
Page 2
For the period 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 director acknowledges her 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
Mrs Patricia Aldous
Director
02/02/2024
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
Aldous & Stamp Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00935497 . The registered office is Aldous Court, 90 Avenue Road, Beckenham, Kent, BR3 4SA.
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 normal course of business and from the rental income of investment property.
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 No depreciation
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
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. 
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 2)
1 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost or Valuation
As at 1 October 2022 250,000 115,120 47,890 413,010
Revaluation 150,000 - - 150,000
As at 31 March 2023 400,000 115,120 47,890 563,010
Depreciation
As at 1 October 2022 - 91,867 24,319 116,186
Provided during the period - 1,744 2,947 4,691
As at 31 March 2023 - 93,611 27,266 120,877
Net Book Value
As at 31 March 2023 400,000 21,509 20,624 442,133
As at 1 October 2022 250,000 23,253 23,571 296,824
5. Investment Property
31 March 2023
£
Fair Value
As at 1 October 2022 2,250,000
Disposals (515,000 )
Revaluations 55,000
As at 31 March 2023 1,790,000
If investment property had been accounted for under historical cost accounting rules, the amount would be £810,301 (prior year £1,050,823)
6. Investments in Subsidiaries
Unlisted
£
Cost
As at 1 October 2022 1,282,858
Revaluations 61,308
As at 31 March 2023 1,344,166
...CONTINUED
Page 4
Page 5
Provision
As at 1 October 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 1,344,166
As at 1 October 2022 1,282,858
If trading subsidiaries had been accounted for under historical cost accounting rules, the cost would be £839,563 (prior year £839,563). 
7. Debtors
31 March 2023 30 September 2022
as restated
£ £
Due within one year
Other debtors 42,125 1,084
VAT 1,322 583
Other taxes and social security 465 -
43,912 1,667
8. Creditors: Amounts Falling Due Within One Year
31 March 2023 30 September 2022
as restated
£ £
Other loans - 71,006
Corporation tax 66,320 11,207
Other taxes and social security - 137
Other creditors - 267,404
Accruals and deferred income 373 -
Director's loan account 14,505 34,692
Amounts owed to subsidiaries 115 115
81,313 384,561
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
31 March 2023 30 September 2022
as restated
£ £
Other loans greater than 1 year - 84,425
- 84,425
10. Share Capital
31 March 2023 30 September 2022
as restated
£ £
Allotted, Called up and fully paid 1,000 1,000
11. Reserves
Revaluation Reserve
£
As at 1 October 2022 133,242
Transfer to profit and loss 150,000
As at 31 March 2023 283,242
Page 6