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2021-09-01 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 05537503 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05537503 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05537503 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05537503 dpl-frs:Item8 2021-09-01 2022-08-31 05537503 dpl-frs:Item8 2021-08-31 05537503 dpl-frs:Item8 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05537503 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05537503 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05537503 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 05537503 dpl-frs:Item9 2021-09-01 2022-08-31 05537503 dpl-frs:Item9 2021-08-31 05537503 dpl-frs:Item9 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 05537503 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05537503 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2022-08-31 05537503 dpl-frs:Item12 2021-09-01 2022-08-31 05537503 dpl-frs:Item12 2021-08-31 05537503 dpl-frs:Item12 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05537503 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05537503 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05537503 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05537503 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05537503 1 2021-09-01 2022-08-31 05537503 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 05537503
Col Crump Properties Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05537503
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 116 145
Investment Properties 5 544,000 535,000
544,116 535,145
CURRENT ASSETS
Debtors 6 516 499
Cash at bank and in hand 14,442 5,048
14,958 5,547
Creditors: Amounts Falling Due Within One Year 7 (251,019 ) (246,981 )
NET CURRENT ASSETS (LIABILITIES) (236,061 ) (241,434 )
TOTAL ASSETS LESS CURRENT LIABILITIES 308,055 293,711
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,804 ) (22,100 )
NET ASSETS 284,251 271,611
CAPITAL AND RESERVES
Called up share capital 8 5 5
Revaluation reserve 9 217,922 208,922
Profit and Loss Account 66,324 62,684
SHAREHOLDERS' FUNDS 284,251 271,611
Page 1
Page 2
For the year ending 31 August 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 A Crump
Director
13 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
Col Crump Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05537503 . The registered office is The Willows, Ransom Wood Business Park,, Southwell Road West,, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
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 represents amounts chargeable in respect of rent.
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 No depreciation charged
Fixtures & Fittings 20 reducing balance basis
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. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 September 2022 849
As at 31 August 2023 849
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2022 704
Provided during the period 29
As at 31 August 2023 733
Net Book Value
As at 31 August 2023 116
As at 1 September 2022 145
5. Investment Property
2023
£
Fair Value
As at 1 September 2022 535,000
Revaluations 9,000
As at 31 August 2023 544,000
The properties held in the company are recognised at their fair value at the reporting date as determined by the directors on an open market basis.
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 516 499
516 499
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,137 2,581
Accruals and deferred income 1,332 1,213
Directors' loan accounts 246,550 243,187
251,019 246,981
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5 5
9. Reserves
Revaluation Reserve
£
As at 1 September 2022 208,922
Transfer from profit and loss 9,000
As at 31 August 2023 217,922
Page 4