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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 06892423 frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:UnlistedNon-exchangeTraded 2021-12-31 06892423 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 06892423 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06892423 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06892423 dpl-frs:CostSales 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales 2021-12-31 06892423 dpl-frs:CostSales 2022-12-31 06892423 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 06892423 frs-bus:Director1 2022-01-01 2022-12-31 06892423 frs-bus:Director1 2021-12-31 06892423 frs-bus:Director1 2022-12-31 06892423 frs-bus:Director2 2022-01-01 2022-12-31 06892423 frs-bus:Director2 2021-12-31 06892423 frs-bus:Director2 2022-12-31 06892423 1 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 1 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 1 2022-12-31 06892423 2 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 2 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 2 2022-12-31 06892423 3 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 3 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 3 2022-12-31 06892423 4 2022-01-01 2022-12-31 06892423 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2022-12-31 06892423 17 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 17 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 17 2022-12-31 06892423 18 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 18 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 18 2022-12-31 06892423 19 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 19 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 19 2022-12-31 06892423 20 2022-01-01 2022-12-31 06892423 frs-core:CurrentFinancialInstruments 20 2022-12-31 06892423 frs-core:Non-currentFinancialInstruments 20 2022-12-31 06892423 dpl-frs:Item1 2022-01-01 2022-12-31 06892423 dpl-frs:Item1 2021-12-31 06892423 dpl-frs:Item1 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 06892423 dpl-frs:Item2 2022-01-01 2022-12-31 06892423 dpl-frs:Item2 2021-12-31 06892423 dpl-frs:Item2 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 06892423 dpl-frs:Item3 2022-01-01 2022-12-31 06892423 dpl-frs:Item3 2021-12-31 06892423 dpl-frs:Item3 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 06892423 dpl-frs:Item4 2022-01-01 2022-12-31 06892423 dpl-frs:Item4 2021-12-31 06892423 dpl-frs:Item4 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 06892423 dpl-frs:Item5 2022-01-01 2022-12-31 06892423 dpl-frs:Item5 2021-12-31 06892423 dpl-frs:Item5 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 06892423 dpl-frs:Item6 2022-01-01 2022-12-31 06892423 dpl-frs:Item6 2021-12-31 06892423 dpl-frs:Item6 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 06892423 dpl-frs:Item7 2022-01-01 2022-12-31 06892423 dpl-frs:Item7 2021-12-31 06892423 dpl-frs:Item7 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 06892423 dpl-frs:Item8 2022-01-01 2022-12-31 06892423 dpl-frs:Item8 2021-12-31 06892423 dpl-frs:Item8 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 06892423 dpl-frs:Item9 2022-01-01 2022-12-31 06892423 dpl-frs:Item9 2021-12-31 06892423 dpl-frs:Item9 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 06892423 dpl-frs:Item10 2022-01-01 2022-12-31 06892423 dpl-frs:Item10 2021-12-31 06892423 dpl-frs:Item10 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 06892423 dpl-frs:Item11 2022-01-01 2022-12-31 06892423 dpl-frs:Item11 2021-12-31 06892423 dpl-frs:Item11 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 06892423 dpl-frs:Item12 2022-01-01 2022-12-31 06892423 dpl-frs:Item12 2021-12-31 06892423 dpl-frs:Item12 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 06892423 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 06892423 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 06892423 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 06892423 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 06892423 1 2022-01-01 2022-12-31 06892423 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 06892423
North Staffs Housing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Sempar Accountancy and Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06892423
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,994 12,424
Investment Properties 5 2,950,000 2,782,000
2,962,994 2,794,424
CURRENT ASSETS
Debtors 6 241,737 350,853
Cash at bank and in hand 1,528,360 1,417,169
1,770,097 1,768,022
Creditors: Amounts Falling Due Within One Year 7 (305,651 ) (338,271 )
NET CURRENT ASSETS (LIABILITIES) 1,464,446 1,429,751
TOTAL ASSETS LESS CURRENT LIABILITIES 4,427,440 4,224,175
PROVISIONS FOR LIABILITIES
Deferred Taxation (154,206 ) (120,546 )
NET ASSETS 4,273,234 4,103,629
CAPITAL AND RESERVES
Called up share capital 8 10,004 10,004
Fair Value Reserve 10 589,614 457,545
Profit and Loss Account 3,673,616 3,636,080
SHAREHOLDERS' FUNDS 4,273,234 4,103,629
Page 1
Page 2
For the year ending 31 December 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 Jonathan Keats
Director
Mrs Joanna Keats
Director
26 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
North Staffs Housing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06892423 . The registered office is 3 Ravenshall Barns, Main Road, Wrinehill, Nr Crewe, CW3 9BJ.
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. Turnover includes revenue earned from rental income.
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:
Fixtures & Fittings 10% per annum on cost
Computer Equipment 25% per annum on cost
2.4. 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. The fair value is as per the directors. Changes in fair value are recognised in the profit and loss account.
2.5. 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
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 January 2023 12,428 4,446 16,874
Additions - 2,198 2,198
Disposals - (2,114 ) (2,114 )
As at 31 December 2023 12,428 4,530 16,958
Depreciation
As at 1 January 2023 1,059 3,391 4,450
Provided during the period 1,243 385 1,628
Disposals - (2,114 ) (2,114 )
As at 31 December 2023 2,302 1,662 3,964
Net Book Value
As at 31 December 2023 10,126 2,868 12,994
As at 1 January 2023 11,369 1,055 12,424
5. Investment Property
2023
£
Fair Value
As at 1 January 2023 2,782,000
Additions 81,410
Disposals (85,000 )
Fair value adjustments 171,590
As at 31 December 2023 2,950,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 2,246,525 2,240,115
Investment property is recognised at fair value represented by the above. The directors have considered the valuation of the investment properties and in their opinion the revalued amount is in line with the open market value. Revaluation gains and losses are taken to the fair value reserve in accordance with the accounting policy. 
If the properties were sold at the current market value an estimated charge to corporation tax would arise of £150,958 (2022: £117,440).
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 3,237 3,353
Other debtors 238,500 347,500
241,737 350,853
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 12,782 28,701
Other taxes and social security 97 -
Other creditors 50,000 15,000
Accruals and deferred income 1,796 666
Directors' loan accounts 240,976 293,904
305,651 338,271
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,004 10,004
9. Directors Advances, Credits and Guarantees
Total dividends paid to directors in the year were £7,800 (2022 - £23,000).
10. Reserves
Fair Value Reserve
£
As at 1 January 2023 457,545
Movements in fair value reserve 132,069
As at 31 December 2023 589,614
Page 5