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2022-10-31 11015351 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 11015351 1 2021-11-01 2022-10-31 11015351 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 11015351
Properties 1st Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11015351
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 473 984
Investment Properties 5 625,000 671,500
625,473 672,484
CURRENT ASSETS
Debtors 6 6,921 1,846
Cash at bank and in hand 6,987 4,100
13,908 5,946
Creditors: Amounts Falling Due Within One Year 7 (253,343 ) (254,491 )
NET CURRENT ASSETS (LIABILITIES) (239,435 ) (248,545 )
TOTAL ASSETS LESS CURRENT LIABILITIES 386,038 423,939
Creditors: Amounts Falling Due After More Than One Year 8 (465,928 ) (465,926 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 - (5,751 )
NET LIABILITIES (79,890 ) (47,738 )
CAPITAL AND RESERVES
Called up share capital 11 2 2
Revaluation reserve - 24,519
Profit and Loss Account (79,892 ) (72,259 )
SHAREHOLDERS' FUNDS (79,890) (47,738)
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
Ms Janice Boland
Director
Ms Maria Mccool
Director
28 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
Properties 1st Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11015351 . The registered office is Foxhurst Ash Road, Hartley, Longfield, Kent , DA3 7EE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have pledged their ongoing financial support.
2.3. 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.
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.
2.4. 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 provided
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
2.5. 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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 November 2022 2,300 978 3,278
As at 31 October 2023 2,300 978 3,278
Depreciation
As at 1 November 2022 1,737 557 2,294
Provided during the period 394 117 511
As at 31 October 2023 2,131 674 2,805
Net Book Value
As at 31 October 2023 169 304 473
As at 1 November 2022 563 421 984
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 671,500
Revaluations (46,500)
As at 31 October 2023 625,000
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 3,837 1,846
Deferred tax current asset 3,084 -
6,921 1,846
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 3,837 3,837
Directors' loan accounts 249,506 250,654
253,343 254,491
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 465,928 465,926
465,928 465,926
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 465,928 465,926
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 465,928 465,926
10. Deferred Taxation
The provision for deferred taxation is a provision for taxation due on the fair value adjustments to the company's investment properties.
2023 2022
£ £
Other timing differences (3,084) 5,751
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Ms Janice Boland 126,611 1,790 1,311 - 126,132
Ms Maria Mccool 124,042 2,045 1,175 - 123,172
The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.
13. Ultimate Controlling Party
The company's ultimate controlling party is Mrs J Boland and Miss M McCool by virtue of their equal ownership of 100% of the issued share capital in the company.
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