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10304374 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10304374 dpl-frs:Item5 2021-09-01 2022-08-31 10304374 dpl-frs:Item5 2021-08-31 10304374 dpl-frs:Item5 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10304374 dpl-frs:Item6 2021-09-01 2022-08-31 10304374 dpl-frs:Item6 2021-08-31 10304374 dpl-frs:Item6 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10304374 dpl-frs:Item7 2021-09-01 2022-08-31 10304374 dpl-frs:Item7 2021-08-31 10304374 dpl-frs:Item7 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10304374 dpl-frs:Item8 2021-09-01 2022-08-31 10304374 dpl-frs:Item8 2021-08-31 10304374 dpl-frs:Item8 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10304374 dpl-frs:Item9 2021-09-01 2022-08-31 10304374 dpl-frs:Item9 2021-08-31 10304374 dpl-frs:Item9 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10304374 dpl-frs:Item10 2021-09-01 2022-08-31 10304374 dpl-frs:Item10 2021-08-31 10304374 dpl-frs:Item10 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10304374 dpl-frs:Item11 2021-09-01 2022-08-31 10304374 dpl-frs:Item11 2021-08-31 10304374 dpl-frs:Item11 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10304374 dpl-frs:Item12 2021-09-01 2022-08-31 10304374 dpl-frs:Item12 2021-08-31 10304374 dpl-frs:Item12 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10304374 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10304374 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10304374 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10304374 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10304374 1 2021-09-01 2022-08-31 10304374 frs-countries:EnglandWales 2021-09-01 2022-08-31 10304374 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-08-31 10304374 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 10304374 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-08-31 10304374 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-08-31 10304374 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-09-01 2021-08-31 10304374 frs-core:AllSubsidiaries 2020-09-01 2021-08-31 10304374 frs-core:KeyManagementPersonnel 2020-09-01 2021-08-31 10304374 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-09-01 2021-08-31 10304374 frs-core:OtherRelatedParties 2020-09-01 2021-08-31 10304374 2020-08-31 10304374 2021-08-31 10304374 2020-09-01 2021-08-31 10304374 frs-core:CurrentFinancialInstruments 2021-08-31 10304374 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 10304374 frs-core:Non-currentFinancialInstruments 2021-08-31 10304374 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 10304374 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 10304374 frs-core:CurrentFinancialInstruments 2021-08-31 10304374 frs-core:AfterOneYear 2020-09-01 2021-08-31 10304374 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 10304374 frs-core:BetweenOneFiveYears 2021-08-31 10304374 frs-core:ComputerEquipment 2021-08-31 10304374 frs-core:ComputerEquipment 2020-09-01 2021-08-31 10304374 frs-core:ComputerEquipment 2020-08-31 10304374 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 10304374 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2021-08-31 10304374 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 10304374 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 10304374 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2021-08-31 10304374 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 10304374 frs-core:FurnitureFittings 2021-08-31 10304374 frs-core:FurnitureFittings 2020-09-01 2021-08-31 10304374 frs-core:FurnitureFittings 2020-08-31 10304374 frs-core:NetGoodwill 2021-08-31 10304374 frs-core:NetGoodwill 2020-09-01 2021-08-31 10304374 frs-core:NetGoodwill 2020-08-31 10304374 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 10304374 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2021-08-31 10304374 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 10304374 frs-core:LandBuildings 2021-08-31 10304374 frs-core:LandBuildings 2020-09-01 2021-08-31 10304374 frs-core:LandBuildings 2020-08-31 10304374 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 10304374 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2021-08-31 10304374 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 10304374 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 10304374 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 10304374 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 10304374 frs-core:MoreThanFiveYears 2020-09-01 2021-08-31 10304374 frs-core:MoreThanFiveYears 2021-08-31 10304374 frs-core:MotorVehicles 2021-08-31 10304374 frs-core:MotorVehicles 2020-09-01 2021-08-31 10304374 frs-core:MotorVehicles 2020-08-31 10304374 frs-core:OtherResidualIntangibleAssets 2021-08-31 10304374 frs-core:OtherResidualIntangibleAssets 2020-09-01 2021-08-31 10304374 frs-core:OtherResidualIntangibleAssets 2020-08-31 10304374 frs-core:PlantMachinery 2021-08-31 10304374 frs-core:PlantMachinery 2020-09-01 2021-08-31 10304374 frs-core:PlantMachinery 2020-08-31 10304374 frs-core:Secured 2021-08-31 10304374 frs-core:Unsecured 2021-08-31 10304374 frs-core:WithinOneYear 2020-09-01 2021-08-31 10304374 frs-core:WithinOneYear 2021-08-31 10304374 frs-core:CapitalRedemptionReserve 2020-09-01 2021-08-31 10304374 frs-core:CapitalRedemptionReserve 2020-08-31 10304374 frs-core:CapitalRedemptionReserve 2021-08-31 10304374 frs-core:OtherReservesSubtotal 2020-09-01 2021-08-31 10304374 frs-core:OtherReservesSubtotal 2020-08-31 10304374 frs-core:OtherReservesSubtotal 2021-08-31 10304374 frs-core:RevaluationReserve 2020-09-01 2021-08-31 10304374 frs-core:RevaluationReserve 2020-08-31 10304374 frs-core:RevaluationReserve 2021-08-31 10304374 frs-core:SharePremium 2020-09-01 2021-08-31 10304374 frs-core:SharePremium 2020-08-31 10304374 frs-core:SharePremium 2021-08-31 10304374 frs-core:ShareCapital 2020-09-01 2021-08-31 10304374 frs-core:ShareCapital 2020-08-31 10304374 frs-core:ShareCapital 2021-08-31 10304374 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2021-08-31 10304374 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-08-31 10304374 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 10304374 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 10304374 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 10304374 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 10304374 frs-countries:UnitedKingdom 2020-09-01 2021-08-31 10304374 frs-countries:Europe 2020-09-01 2021-08-31 10304374 frs-countries:NorthAmerica 2020-09-01 2021-08-31 10304374 frs-countries:SouthAmerica 2020-09-01 2021-08-31 10304374 frs-countries:Asia 2020-09-01 2021-08-31 10304374 frs-countries:RestWorldOutsideUK 2020-09-01 2021-08-31 10304374 frs-bus:HighestPaidDirector 2020-09-01 2021-08-31 10304374 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 10304374 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-08-31 10304374 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-08-31 10304374 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-08-31 10304374 frs-bus:FullAccounts 2020-09-01 2021-08-31 10304374 frs-bus:FilletedAccounts 2020-09-01 2021-08-31 10304374 frs-bus:AbridgedAccounts 2020-09-01 2021-08-31 10304374 frs-bus:FRS102 2020-09-01 2021-08-31 10304374 frs-bus:MediumEntities 2020-09-01 2021-08-31 10304374 frs-bus:SmallEntities 2020-09-01 2021-08-31 10304374 frs-bus:EntityHasNeverTraded 2020-09-01 2021-08-31 10304374 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-08-31 10304374 frs-bus:Audited 2020-09-01 2021-08-31 10304374 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 10304374 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 10304374 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10304374 frs-bus:LargeCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10304374 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10304374 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10304374 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 10304374 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 10304374 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 10304374 frs-bus:OrdinaryShareClass1 2020-09-01 2021-08-31 10304374 frs-bus:OrdinaryShareClass1 2020-08-31 10304374 frs-bus:OrdinaryShareClass1 2021-08-31 10304374 frs-bus:OrdinaryShareClass2 2020-09-01 2021-08-31 10304374 frs-bus:OrdinaryShareClass2 2020-08-31 10304374 frs-bus:OrdinaryShareClass2 2021-08-31 10304374 frs-bus:OrdinaryShareClass3 2020-09-01 2021-08-31 10304374 frs-bus:OrdinaryShareClass3 2020-08-31 10304374 frs-bus:OrdinaryShareClass3 2021-08-31 10304374 frs-bus:OrdinaryShareClass4 2020-09-01 2021-08-31 10304374 frs-bus:OrdinaryShareClass4 2020-08-31 10304374 frs-bus:OrdinaryShareClass4 2021-08-31 10304374 frs-bus:OrdinaryShareClass5 2020-09-01 2021-08-31 10304374 frs-bus:OrdinaryShareClass5 2020-08-31 10304374 frs-bus:OrdinaryShareClass5 2021-08-31 10304374 frs-bus:PreferenceShareClass1 2020-09-01 2021-08-31 10304374 frs-bus:PreferenceShareClass1 2020-08-31 10304374 frs-bus:PreferenceShareClass1 2021-08-31 10304374 frs-bus:PreferenceShareClass2 2020-09-01 2021-08-31 10304374 frs-bus:PreferenceShareClass2 2020-08-31 10304374 frs-bus:PreferenceShareClass2 2021-08-31 10304374 frs-bus:PreferenceShareClass3 2020-09-01 2021-08-31 10304374 frs-bus:PreferenceShareClass3 2020-08-31 10304374 frs-bus:PreferenceShareClass3 2021-08-31 10304374 frs-bus:PreferenceShareClass4 2020-09-01 2021-08-31 10304374 frs-bus:PreferenceShareClass4 2020-08-31 10304374 frs-bus:PreferenceShareClass4 2021-08-31 10304374 frs-bus:PreferenceShareClass5 2020-09-01 2021-08-31 10304374 frs-bus:PreferenceShareClass5 2020-08-31 10304374 frs-bus:PreferenceShareClass5 2021-08-31 10304374 1 2020-09-01 2021-08-31 10304374 1 2021-08-31 10304374 1 2020-09-01 2021-08-31 10304374 frs-core:LeasedAssets 2020-09-01 2021-08-31 10304374 frs-core:OwnedAssets 2020-09-01 2021-08-31 10304374 frs-core:CurrencyRisk 2020-09-01 2021-08-31 10304374 frs-core:MarketRisk 2020-09-01 2021-08-31 10304374 frs-core:InterestRateRisk 2020-09-01 2021-08-31 10304374 frs-core:DeferredTaxation 2020-09-01 2021-08-31 10304374 frs-core:DeferredTaxation 2020-08-31 10304374 frs-core:DeferredTaxation 2021-08-31 10304374 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-08-31 10304374 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 10304374 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 10304374 frs-core:ProvisionsDeferredTax 2021-08-31 10304374 frs-core:OtherDeferredTax 2021-08-31 10304374 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-31 10304374 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-31 10304374 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-31 10304374 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-08-31 10304374 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 10304374 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 10304374 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 10304374 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-08-31 10304374 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 10304374 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 10304374 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-08-31 10304374 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 10304374 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-08-31 10304374 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-08-31 10304374 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-08-31 10304374 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-08-31 10304374 frs-core:Share-basedPaymentsDeferredTax 2021-08-31 10304374 frs-core:TaxCreditsDeferredTax 2021-08-31 10304374 frs-core:CostValuation 2020-08-31 10304374 frs-core:AdditionsToInvestments 2021-08-31 10304374 frs-core:DisposalsRepaymentsInvestments 2021-08-31 10304374 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-08-31 10304374 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-08-31 10304374 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-08-31 10304374 frs-core:OtherIncreaseDecreaseInInvestments 2021-08-31 10304374 frs-core:CostValuation 2021-08-31 10304374 frs-core:ProvisionsForImpairmentInvestments 2020-08-31 10304374 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-08-31 10304374 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 10304374 frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:ListedExchangeTraded 2020-08-31 10304374 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-31 10304374 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-31 10304374 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-08-31 10304374 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 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Registered number: 10304374
Elite Property Solutions (Cumbria) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2022
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10304374
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,985 12,319
Investment Properties 5 1,224,504 1,115,601
1,234,489 1,127,920
CURRENT ASSETS
Cash at bank and in hand 12,680 4,653
12,680 4,653
Creditors: Amounts Falling Due Within One Year 7 (717,178 ) (776,273 )
NET CURRENT ASSETS (LIABILITIES) (704,498 ) (771,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES 529,991 356,300
Creditors: Amounts Falling Due After More Than One Year 8 (765,946 ) (426,888 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (44,751 ) (44,751 )
NET LIABILITIES (280,706 ) (115,339 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair Value Reserve 10 264,994 264,994
Profit and Loss Account (545,800 ) (380,433 )
SHAREHOLDERS' FUNDS (280,706) (115,339)
Page 1
Page 2
For the year ending 31 August 2022 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 Darren Williams
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
Elite Property Solutions (Cumbria) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10304374 . The registered office is C/O Optimise Accountants Limited Bramley House, Bramley Road, Long Eaton, Nottinghamshire, NG10 3SX.
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. 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.
2.4. 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:
Motor Vehicles 20% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 20% reducing balance basis
2.5. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2021: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2021 5,295 17,517 332 23,144
As at 31 August 2022 5,295 17,517 332 23,144
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2021 2,629 8,011 185 10,825
Provided during the period 533 1,772 29 2,334
As at 31 August 2022 3,162 9,783 214 13,159
Net Book Value
As at 31 August 2022 2,133 7,734 118 9,985
As at 1 September 2021 2,666 9,506 147 12,319
5. Investment Property
2022
£
Fair Value
As at 1 September 2021 1,115,601
Additions 108,903
As at 31 August 2022 1,224,504
6. Debtors
2022 2021
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts - 32,002
Other taxes and social security - 2,418
Other creditors 40,000 213,999
Other creditors (1) 100,322 47,713
Directors' loan accounts 576,856 480,141
717,178 776,273
At the Balance Sheet date, the company owed £30,528 to Elite Property Management (Cumbria) Ltd, £32,500 to Lakes Lettings Ltd and £39,000 to Lakes Premier Property Ltd which are companies registered in England & Wales. The directors & shareholders of Elite Property Solutions (Cumbria) Limited are also directors & shareholders of Elite Property Management (Cumbria) Ltd, Lakes Premier Property Ltd and Lakes Lettings Ltd.
The loans are interest free and is repayable on demand. It is included within Other creditors (1)
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 765,946 426,888
765,946 426,888
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9. Share Capital
2022 2021
Allotted, called up and fully paid £ £
25 Ordinary A shares of £ 1.000 each 25 25
25 Ordinary B shares of £ 1.000 each 25 25
25 Ordinary C shares of £ 1.000 each 25 25
25 Ordinary D shares of £ 1.000 each 25 25
100 100
10. Reserves
Fair Value Reserve
£
As at 1 September 2021 264,994
As at 31 August 2022 264,994
11. Ultimate Controlling Party
There is no ultimate controlling party as all shareholders have equal holding in the issued share capital of the company.
Page 5