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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 01397944 frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:UnlistedNon-exchangeTraded 2021-10-31 01397944 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 01397944 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 01397944 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 01397944 dpl-frs:CostSales 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales 2021-10-31 01397944 dpl-frs:CostSales 2022-10-31 01397944 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 01397944 frs-bus:Director1 2021-11-01 2022-10-31 01397944 frs-bus:Director1 2021-10-31 01397944 frs-bus:Director1 2022-10-31 01397944 frs-bus:Director2 2021-11-01 2022-10-31 01397944 frs-bus:Director2 2021-10-31 01397944 frs-bus:Director2 2022-10-31 01397944 1 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 1 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 1 2022-10-31 01397944 2 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 2 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 2 2022-10-31 01397944 3 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 3 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 3 2022-10-31 01397944 4 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 4 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 4 2022-10-31 01397944 5 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 5 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 5 2022-10-31 01397944 6 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 6 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 6 2022-10-31 01397944 7 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 7 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 7 2022-10-31 01397944 8 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 8 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 8 2022-10-31 01397944 9 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 9 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 9 2022-10-31 01397944 10 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 10 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 10 2022-10-31 01397944 11 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 11 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 11 2022-10-31 01397944 12 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 12 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 12 2022-10-31 01397944 13 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 13 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 13 2022-10-31 01397944 14 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 14 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 14 2022-10-31 01397944 15 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 15 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 15 2022-10-31 01397944 16 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 16 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 16 2022-10-31 01397944 17 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 17 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 17 2022-10-31 01397944 18 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 18 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 18 2022-10-31 01397944 19 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 19 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 19 2022-10-31 01397944 20 2021-11-01 2022-10-31 01397944 frs-core:CurrentFinancialInstruments 20 2022-10-31 01397944 frs-core:Non-currentFinancialInstruments 20 2022-10-31 01397944 dpl-frs:Item1 2021-11-01 2022-10-31 01397944 dpl-frs:Item1 2021-10-31 01397944 dpl-frs:Item1 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 01397944 dpl-frs:Item2 2021-11-01 2022-10-31 01397944 dpl-frs:Item2 2021-10-31 01397944 dpl-frs:Item2 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 01397944 dpl-frs:Item3 2021-11-01 2022-10-31 01397944 dpl-frs:Item3 2021-10-31 01397944 dpl-frs:Item3 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 01397944 dpl-frs:Item4 2021-11-01 2022-10-31 01397944 dpl-frs:Item4 2021-10-31 01397944 dpl-frs:Item4 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 01397944 dpl-frs:Item5 2021-11-01 2022-10-31 01397944 dpl-frs:Item5 2021-10-31 01397944 dpl-frs:Item5 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 01397944 dpl-frs:Item6 2021-11-01 2022-10-31 01397944 dpl-frs:Item6 2021-10-31 01397944 dpl-frs:Item6 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 01397944 dpl-frs:Item7 2021-11-01 2022-10-31 01397944 dpl-frs:Item7 2021-10-31 01397944 dpl-frs:Item7 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 01397944 dpl-frs:Item8 2021-11-01 2022-10-31 01397944 dpl-frs:Item8 2021-10-31 01397944 dpl-frs:Item8 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 01397944 dpl-frs:Item9 2021-11-01 2022-10-31 01397944 dpl-frs:Item9 2021-10-31 01397944 dpl-frs:Item9 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 01397944 dpl-frs:Item10 2021-11-01 2022-10-31 01397944 dpl-frs:Item10 2021-10-31 01397944 dpl-frs:Item10 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 01397944 dpl-frs:Item11 2021-11-01 2022-10-31 01397944 dpl-frs:Item11 2021-10-31 01397944 dpl-frs:Item11 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 01397944 dpl-frs:Item12 2021-11-01 2022-10-31 01397944 dpl-frs:Item12 2021-10-31 01397944 dpl-frs:Item12 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 01397944 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 01397944 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 01397944 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 01397944 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 01397944 1 2021-11-01 2022-10-31 01397944 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 01397944
King Alfred's Property Company Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Balance Sheet
Registered number: 01397944
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 900,000 900,000
900,000 900,000
CURRENT ASSETS
Debtors 5 217 1,268
Cash at bank and in hand 287,840 260,101
288,057 261,369
Creditors: Amounts Falling Due Within One Year 6 (51,891 ) (68,292 )
NET CURRENT ASSETS (LIABILITIES) 236,166 193,077
TOTAL ASSETS LESS CURRENT LIABILITIES 1,136,166 1,093,077
PROVISIONS FOR LIABILITIES
Deferred Taxation (155,664 ) (118,305 )
NET ASSETS 980,502 974,772
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Fair Value Reserve 9 466,992 504,351
Profit and Loss Account 512,510 469,421
SHAREHOLDERS' FUNDS 980,502 974,772
Page 0
Page 1
For the year 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 Anthony Morgan
Director
Mrs Sylvia Morgan
Director
5th March 2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
King Alfred's Property Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01397944 . The registered office is Melbury Cottage, 5 Love Lane, Shaftesbury, SP7 8FG.
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 represents amounts receivable for property rent.
2.3. 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.
2.4. 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 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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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investment Property
2023
£
Fair Value
As at 1 November 2022 and 31 October 2023 900,000
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 217 1,268
217 1,268
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 11,566 8,896
Other creditors 30,417 31,607
Deferred rents 8,563 11,961
Accruals and deferred income 1,309 15,824
Directors' loan accounts 36 4
51,891 68,292
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 4,200 4,980
4,200 4,980
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Page 4
9. Reserves
Fair Value Reserve
£
As at 1 November 2022 504,351
Movements in fair value reserve (37,359)
As at 31 October 2023 466,992
Page 4