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Registered number: 07551943
Charm Property Developers 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—4
Page 1
Balance Sheet
Registered number: 07551943
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 405,000 378,000
405,000 378,000
CURRENT ASSETS
Debtors 5 14,320 16,536
Cash at bank and in hand 3,936 3,192
18,256 19,728
Creditors: Amounts Falling Due Within One Year 6 (13,021 ) (83,306 )
NET CURRENT ASSETS (LIABILITIES) 5,235 (63,578 )
TOTAL ASSETS LESS CURRENT LIABILITIES 410,235 314,422
Creditors: Amounts Falling Due After More Than One Year 7 (283,800 ) (226,424 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,548 ) (31,548 )
NET ASSETS 94,887 56,450
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 94,885 56,448
SHAREHOLDERS' FUNDS 94,887 56,450
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
Mr Rasul Chatoo
Director
27 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Charm Property Developers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07551943 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, EC2M 7AQ.
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.

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 April 2022 378,000
Revaluation 27,000
As at 31 March 2023 405,000
Net Book Value
As at 31 March 2023 405,000
As at 1 April 2022 378,000
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by other related parties 14,320 16,536
14,320 16,536
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors - 60,299
Accruals and deferred income 1,140 1,140
Directors' loan accounts 11,881 21,867
13,021 83,306
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 283,800 226,424
283,800 226,424
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 283,800 226,424
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Included in creditors due within one year is an amount of £11,881 (2022: £21,867) owed to its directors. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £14,320 (2022: £16,536) owed by its subsidiary undertaking. The amount is interest free and repayable on demand.
Page 4