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Registered number: 04778555
Standley Property Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04778555
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,002,000 769,600
Investments 5 35,000 -
1,037,000 769,600
CURRENT ASSETS
Debtors 6 4,606 4,606
Investments 7 5,030 -
Cash at bank and in hand 1,696 2,843
11,332 7,449
Creditors: Amounts Falling Due Within One Year 8 (107,276 ) (8,494 )
NET CURRENT ASSETS (LIABILITIES) (95,944 ) (1,045 )
TOTAL ASSETS LESS CURRENT LIABILITIES 941,056 768,555
Creditors: Amounts Falling Due After More Than One Year 9 (601,901 ) (638,620 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (44,156 ) -
NET ASSETS 294,999 129,935
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 293,999 128,935
SHAREHOLDERS' FUNDS 294,999 129,935
Page 1
Page 2
For the year 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 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
Mark Thomas Standley
Director
25 March 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
Standley Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04778555 . The registered office is Needles View Keyhaven Road, Keyhaven, Lymington, Hampshire, SO41 0TJ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

Sale of trading properties

Turnover from the sale of trading properties is recognised in the income statement when the significant risks and rewards of ownership have been transferred to the buyer, which is usually at the completion.

Sale of goods
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Revenue 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.

Interest income

Revenue is recognised as interest accrues using the effective interest method.

Dividends income

Revenue is recognised when the right to receive payment is established.
2.3. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
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Page 4
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: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 1 April 2022 769,600
Revaluations 232,400
As at 31 March 2023 1,002,000
The Investment Propoerties are valued at balance sheet date, by the directors of the compnay based on the assessment of available market information and property condition. The director believe that their valuation would not be materially different from professional valuation.
5. Investments
Unlisted
£
Cost
As at 1 April 2022 -
Additions 35,000
As at 31 March 2023 35,000
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 35,000
As at 1 April 2022 -
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6. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,606 4,606
4,606 4,606
7. Current Asset Investments
2023 2022
£ £
Other investments, held for sale 5,030 -
5,030 -
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,945 871
Other creditors - 7,623
Directors' loan accounts 105,331 -
107,276 8,494
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,708 10,417
Other creditors 594,193 628,203
601,901 638,620
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
11. Related Party Transactions
Included in creditors due within one year is an amount of £105,331 owed to its director. The amount is interest free and repayable on demand
12. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of the ownership of 100% of the issued share capital in the company.
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