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Registered number: 10090353









ENDURANCE ESTATES (COMBERTON) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
ENDURANCE ESTATES (COMBERTON) LIMITED
REGISTERED NUMBER: 10090353

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

CURRENT ASSETS
  

Stocks
  
561,415
267,763

Debtors: amounts falling due within one year
 4 
10,232
19,758

Cash at bank and in hand
  
222,643
2,985

  
794,290
290,506

Creditors: amounts falling due within one year
 5 
(450,654)
(304,082)

NET CURRENT LIABILITIES
  
 
 
343,636
 
 
(13,576)

Creditors: amounts falling due after more than one year
 6 
(281,426)
-

NET LIABILITIES
  
62,210
(13,576)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Other reserves
  
95,712
-

Profit and loss account
  
(33,602)
(13,676)

  
62,210
(13,576)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
ENDURANCE ESTATES (COMBERTON) LIMITED
REGISTERED NUMBER: 10090353
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T P Holmes
Director

Date: 27 March 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ENDURANCE ESTATES (COMBERTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


GENERAL INFORMATION

Endurance Estates (Comberton) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Unit 1 Burlington Park, Station Road, Foxton, Cambridge, CB22 6SA.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover comprises property development and other revenue recognised by the Company during the year, exclusive of Value Added Tax.

 
2.3

STOCKS AND WORK IN PROGRESS

Stocks and work in progress comprises costs capitalised and carried forward under ongoing projects and are stated at the lower of cost and net realisable value. Costs include all direct costs and attributable overheads for each project.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
ENDURANCE ESTATES (COMBERTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.7

FINANCIAL INSTRUMENTS

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
 
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.



3.


EMPLOYEES

The Company has no employees other than the director, who did not receive any remuneration (2022 - £NIL).


4.


DEBTORS

2023
2022
£
£

Other debtors
10,232
19,758


Page 4

 
ENDURANCE ESTATES (COMBERTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
52,822
88,030

Other creditors
396,026
214,303

Accruals and deferred income
1,806
1,749

450,654
304,082



6.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023
2022
£
£

Other loans
281,426
-


Other loans are unsecured and interest free. The loan has been recognised at the present value of the future payments, discounted at a market rate of interest. The difference between the transaction price and present value of the loan is included within other reserves.


7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 5