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Registered number: 09248979
Palprop Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
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: 09248979
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,268,553 1,208,983
Investments 5 50,000 -
1,318,553 1,208,983
CURRENT ASSETS
Debtors 6 255,428 201,285
Cash at bank and in hand 209,729 237,595
465,157 438,880
Creditors: Amounts Falling Due Within One Year 7 (472,563 ) (426,140 )
NET CURRENT ASSETS (LIABILITIES) (7,406 ) 12,740
TOTAL ASSETS LESS CURRENT LIABILITIES 1,311,147 1,221,723
Creditors: Amounts Falling Due After More Than One Year 8 (887,361 ) (895,941 )
NET ASSETS 423,786 325,782
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 423,686 325,682
SHAREHOLDERS' FUNDS 423,786 325,782
Page 1
Page 2
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
Mrs Bronwen Vearncombe
Director
03/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Palprop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09248979 . The registered office is Greenfields Lodge, Church Road, Swanmore, SO32 2PU.
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 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.
2.3. 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:
Freehold not depreciated
Leasehold not depreciated
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 20% reducing balance basis
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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Page 4
4. Tangible Assets
Land & Property
Freehold Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 1,185,353 11,476 13,213 10,730 1,220,772
Additions 61,948 - - - 61,948
As at 31 October 2023 1,247,301 11,476 13,213 10,730 1,282,720
Depreciation
As at 1 November 2022 - - 5,771 6,018 11,789
Provided during the period - - 1,488 890 2,378
As at 31 October 2023 - - 7,259 6,908 14,167
Net Book Value
As at 31 October 2023 1,247,301 11,476 5,954 3,822 1,268,553
As at 1 November 2022 1,185,353 11,476 7,442 4,712 1,208,983
5. Investments
Unlisted
£
Cost
As at 1 November 2022 -
Additions 50,000
As at 31 October 2023 50,000
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 50,000
As at 1 November 2022 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 153,075 126,954
Prepayments and accrued income 12,692 14,670
Other debtors 4,750 4,750
Amounts owed by associates 84,911 54,911
255,428 201,285
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 39,653 31,022
Corporation tax 49,066 14,996
Other taxes and social security 1,021 -
VAT 77,626 68,745
Other creditors 289,673 -
Directors' loan accounts 1,292 265,537
Amounts owed to associates 14,232 45,840
472,563 426,140
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 887,360 895,941
Directors loan account 1 -
887,361 895,941
9. Secured Creditors
Of the creditors the following amounts are secured.
The below bank loans are secured on the properties. They are interest only with a term of 25 years.
2023 2022
£ £
Bank loans and overdrafts 887,360 895,941
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Included within Debtors/creditors are the following amounts owed to/by companies where the directors Mr & Mrs Vearncombe are also directors. The amounts are loaned interest-free and are repayable on demand.
£10,460 (2022: £10,460) owed to Palprop Consultants Ltd.
£3,772   (2022: £35,380) owed to Palprop Holdings Ltd.
£54,911 (2022: £54,911) owed by Palprop Rentals Ltd.
£30,000 owed by 64 Alma Road Ltd
These loans are interest free and repayable on demand.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Palrpop Holdings Ltd which was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, Greenfields Lodge, Church Road, Swanmore, Southampton, United Kingdom, SO32 2PU. Due to the nature of the group shareholding, there is no ultimate controlling party.  
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