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Registered number: 04239597
Secure Accommodation Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Gill & Company
Chartered Certified Accountants
19 Ravensthorpe Road
Wigston
LE18 3QX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04239597
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,592 2,837
Investment Properties 5 10,463,000 8,149,991
10,465,592 8,152,828
CURRENT ASSETS
Debtors 6 520,521 525,161
Investments 7 - 360,000
Cash at bank and in hand 401,550 745,765
922,071 1,630,926
Creditors: Amounts Falling Due Within One Year 8 (384,967 ) (399,828 )
NET CURRENT ASSETS (LIABILITIES) 537,104 1,231,098
TOTAL ASSETS LESS CURRENT LIABILITIES 11,002,696 9,383,926
Creditors: Amounts Falling Due After More Than One Year 9 (2,774,610 ) (2,831,754 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (704,590 ) (294,837 )
NET ASSETS 7,523,496 6,257,335
CAPITAL AND RESERVES
Called up share capital 12 200 200
Share premium account 195,156 195,156
Profit and Loss Account 7,328,140 6,061,979
SHAREHOLDERS' FUNDS 7,523,496 6,257,335
Page 1
Page 2
For the year ending 31 March 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 Mohammed Asghar
Director
01/12/2023
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
Secure Accommodation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04239597 . The registered office is Adams House, 181 Loughborough Road, West Bridgford, Nottinghamshire, NG2 7JR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 1A (Small).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
3 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2022 12,289 - 12,289
Additions - 619 619
As at 31 March 2023 12,289 619 12,908
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2022 9,452 - 9,452
Provided during the period 709 155 864
As at 31 March 2023 10,161 155 10,316
Net Book Value
As at 31 March 2023 2,128 464 2,592
As at 1 April 2022 2,837 - 2,837
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 8,149,991
Additions 1,201,316
Disposals (70,000 )
Revaluations 1,181,693
As at 31 March 2023 10,463,000
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 5,486 3,445
Other debtors 412,000 520,000
Other debtors (1) 98,640 -
Other debtors (2) 2,500 -
VAT 1,570 1,391
Other taxes and social security 325 325
520,521 525,161
Other debtors are advances made to a company connected with a directors of the company and are repayable on demand.
7. Current Asset Investments
2023 2022
£ £
Other investments, held for sale - 360,000
- 360,000
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 55,322 53,501
Corporation tax 100,054 97,275
Other creditors - 14,345
Accruals and deferred income 11,295 30,924
Directors' loan accounts 218,296 203,783
384,967 399,828
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 2,774,610 2,831,754
2,774,610 2,831,754
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 2,553,322 2,617,749
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 2,829,932 2,885,255
11. Deferred Taxation
The provision for deferred taxation is made up of unrealised gains on revaluation of investment properties and accelerated capital allowances on fixed assets.
2023 2022
£ £
Other timing differences 704,590 294,837
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 5