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11418108 dpl-frs:Item7 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 11418108 dpl-frs:Item8 2022-07-01 2023-06-30 11418108 dpl-frs:Item8 2022-06-30 11418108 dpl-frs:Item8 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 11418108 dpl-frs:Item9 2022-07-01 2023-06-30 11418108 dpl-frs:Item9 2022-06-30 11418108 dpl-frs:Item9 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 11418108 dpl-frs:Item10 2022-07-01 2023-06-30 11418108 dpl-frs:Item10 2022-06-30 11418108 dpl-frs:Item10 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 11418108 dpl-frs:Item11 2022-07-01 2023-06-30 11418108 dpl-frs:Item11 2022-06-30 11418108 dpl-frs:Item11 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 11418108 dpl-frs:Item12 2022-07-01 2023-06-30 11418108 dpl-frs:Item12 2022-06-30 11418108 dpl-frs:Item12 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 11418108 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 11418108 1 2022-07-01 2023-06-30 11418108 frs-countries:EnglandWales 2022-07-01 2023-06-30 11418108 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 11418108 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 11418108 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frs-core:ComputerEquipment 2022-06-30 11418108 frs-core:ComputerEquipment 2021-07-01 2022-06-30 11418108 frs-core:ComputerEquipment 2021-06-30 11418108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11418108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 11418108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 11418108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11418108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 11418108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 11418108 frs-core:FurnitureFittings 2022-06-30 11418108 frs-core:FurnitureFittings 2021-07-01 2022-06-30 11418108 frs-core:FurnitureFittings 2021-06-30 11418108 frs-core:NetGoodwill 2022-06-30 11418108 frs-core:NetGoodwill 2021-07-01 2022-06-30 11418108 frs-core:NetGoodwill 2021-06-30 11418108 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11418108 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 11418108 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 11418108 frs-core:LandBuildings 2022-06-30 11418108 frs-core:LandBuildings 2021-07-01 2022-06-30 11418108 frs-core:LandBuildings 2021-06-30 11418108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11418108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 11418108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 11418108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11418108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 11418108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 11418108 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 11418108 frs-core:MoreThanFiveYears 2022-06-30 11418108 frs-core:MotorVehicles 2022-06-30 11418108 frs-core:MotorVehicles 2021-07-01 2022-06-30 11418108 frs-core:MotorVehicles 2021-06-30 11418108 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frs-bus:PreferenceShareClass4 2022-06-30 11418108 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 11418108 frs-bus:PreferenceShareClass5 2021-06-30 11418108 frs-bus:PreferenceShareClass5 2022-06-30 11418108 1 2021-07-01 2022-06-30 11418108 1 2022-06-30 11418108 1 2021-07-01 2022-06-30 11418108 frs-core:LeasedAssets 2021-07-01 2022-06-30 11418108 frs-core:OwnedAssets 2021-07-01 2022-06-30 11418108 frs-core:CurrencyRisk 2021-07-01 2022-06-30 11418108 frs-core:MarketRisk 2021-07-01 2022-06-30 11418108 frs-core:InterestRateRisk 2021-07-01 2022-06-30 11418108 frs-core:DeferredTaxation 2021-07-01 2022-06-30 11418108 frs-core:DeferredTaxation 2021-06-30 11418108 frs-core:DeferredTaxation 2022-06-30 11418108 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 11418108 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 11418108 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11418108 frs-core:ProvisionsDeferredTax 2022-06-30 11418108 frs-core:OtherDeferredTax 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2022-06-30 11418108 frs-core:UnlistedNon-exchangeTraded 2021-06-30 11418108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 11418108 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 11418108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11418108 dpl-frs:CostSales 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales 2021-06-30 11418108 dpl-frs:CostSales 2022-06-30 11418108 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 11418108 frs-bus:Director1 2021-07-01 2022-06-30 11418108 frs-bus:Director1 2021-06-30 11418108 frs-bus:Director1 2022-06-30 11418108 frs-bus:Director2 2021-07-01 2022-06-30 11418108 frs-bus:Director2 2021-06-30 11418108 frs-bus:Director2 2022-06-30 11418108 1 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 1 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 1 2022-06-30 11418108 2 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 2 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 2 2022-06-30 11418108 3 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 3 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 3 2022-06-30 11418108 4 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 4 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 4 2022-06-30 11418108 5 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 5 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 5 2022-06-30 11418108 6 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 6 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 6 2022-06-30 11418108 7 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 7 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 7 2022-06-30 11418108 8 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 8 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 8 2022-06-30 11418108 9 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 9 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 9 2022-06-30 11418108 10 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 10 2022-06-30 11418108 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2022-06-30 11418108 17 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 17 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 17 2022-06-30 11418108 18 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 18 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 18 2022-06-30 11418108 19 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 19 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 19 2022-06-30 11418108 20 2021-07-01 2022-06-30 11418108 frs-core:CurrentFinancialInstruments 20 2022-06-30 11418108 frs-core:Non-currentFinancialInstruments 20 2022-06-30 11418108 dpl-frs:Item1 2021-07-01 2022-06-30 11418108 dpl-frs:Item1 2021-06-30 11418108 dpl-frs:Item1 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 11418108 dpl-frs:Item2 2021-07-01 2022-06-30 11418108 dpl-frs:Item2 2021-06-30 11418108 dpl-frs:Item2 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 11418108 dpl-frs:Item3 2021-07-01 2022-06-30 11418108 dpl-frs:Item3 2021-06-30 11418108 dpl-frs:Item3 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 11418108 dpl-frs:Item4 2021-07-01 2022-06-30 11418108 dpl-frs:Item4 2021-06-30 11418108 dpl-frs:Item4 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 11418108 dpl-frs:Item5 2021-07-01 2022-06-30 11418108 dpl-frs:Item5 2021-06-30 11418108 dpl-frs:Item5 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 11418108 dpl-frs:Item6 2021-07-01 2022-06-30 11418108 dpl-frs:Item6 2021-06-30 11418108 dpl-frs:Item6 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 11418108 dpl-frs:Item7 2021-07-01 2022-06-30 11418108 dpl-frs:Item7 2021-06-30 11418108 dpl-frs:Item7 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 11418108 dpl-frs:Item8 2021-07-01 2022-06-30 11418108 dpl-frs:Item8 2021-06-30 11418108 dpl-frs:Item8 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 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11418108 dpl-frs:Item11 2021-06-30 11418108 dpl-frs:Item11 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 11418108 dpl-frs:Item12 2021-07-01 2022-06-30 11418108 dpl-frs:Item12 2021-06-30 11418108 dpl-frs:Item12 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 11418108 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 11418108 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11418108 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 11418108 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 11418108 1 2021-07-01 2022-06-30 11418108 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 11418108
IPV1 Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Fallon & Partners Accountancy LLP
27 Old Gloucester Street
London
WC1N 3AX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11418108
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,725 3,406
Investment Properties 5 380,000 380,000
382,725 383,406
CURRENT ASSETS
Debtors 6 10,397 8,999
Cash at bank and in hand 2,955 2,856
13,352 11,855
Creditors: Amounts Falling Due Within One Year 7 (53,758 ) (61,252 )
NET CURRENT ASSETS (LIABILITIES) (40,406 ) (49,397 )
TOTAL ASSETS LESS CURRENT LIABILITIES 342,319 334,009
Creditors: Amounts Falling Due After More Than One Year 8 (286,444 ) (286,443 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,497 ) (12,497 )
NET ASSETS 43,378 35,069
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 43,278 34,969
SHAREHOLDERS' FUNDS 43,378 35,069
Page 1
Page 2
For the year ending 30 June 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
A C Ellard
Director
G J Durbin
Director
13/03/2024
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
IPV1 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11418108 . The registered office is The Pinnacle, 170 Midsummer Boulevard, Milton Keynes, Buckinghamshire, MK9 1BP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of accounts requires management to make judgments, estimates and assumptions that affect the application of accounting policies and reported amounts of assets, liabilities, revenues and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected.
Significant areas requiring the use of estimates include the carrying value of the investment property and the useful economic lives of tangible fixed assets. Further details are provided in the relevant notes. Actual results could differ from those estimates.
2.4. Turnover
Turnover consists of rentals received from tenants and is measured at the fair value of the consideration received or receivable.
2.5. 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:
Plant & Machinery 20% reducing balance
2.6. 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.
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
...CONTINUED
Page 3
Page 4
2.7. Financial Instruments - continued
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank and other loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as noncurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 6,315
As at 30 June 2023 6,315
Depreciation
As at 1 July 2022 2,909
Provided during the period 681
As at 30 June 2023 3,590
Net Book Value
As at 30 June 2023 2,725
As at 1 July 2022 3,406
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 380,000
If the investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
as restated
£ £
Cost 314,228 314,228
The investment property was professionally valued in 2019 and 2020.
Page 4
Page 5
6. Debtors
2023 2022
as restated
£ £
Due within one year
Other debtors 10,397 8,999
10,397 8,999
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Other creditors 53,758 61,252
53,758 61,252
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 286,444 286,443
286,444 286,443
The bank loan is secured on the investment properties by a charge registered on 19 September 2018.
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
as restated
£ £
Bank loans 286,443 286,443
9. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
10. Comparative amounts
The comparative amounts have been restated, as follows:
The revaluation reserve has been transferred to retained profits in accordance with the transitional provisions of FRS 102.; a deferred tax liability has been provided on the property revaluation; the mortgage loan has been classified as creditors falling due after more than one year from creditors falling due within one year; and the cash balance has been restated to exclude amounts held as tenants' deposits.  Other creditors have been restated to correct balances owing to directors.
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