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dpl-frs:CostSales dpl-frs:Item12 2022-03-31 02978265 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 02978265 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 02978265 1 2021-04-01 2022-03-31 02978265 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 02978265
GM Property Investments Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 02978265
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,064 1,252
Investment Properties 5 1,116,621 1,131,621
1,117,685 1,132,873
CURRENT ASSETS
Debtors 6 6,734 248,625
Cash at bank and in hand 144,278 168,930
151,012 417,555
Creditors: Amounts Falling Due Within One Year 7 (278,521 ) (563,396 )
NET CURRENT ASSETS (LIABILITIES) (127,509 ) (145,841 )
TOTAL ASSETS LESS CURRENT LIABILITIES 990,176 987,032
Creditors: Amounts Falling Due After More Than One Year 8 (550,984 ) (588,984 )
NET ASSETS 439,192 398,048
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 126,728 141,255
Income Statement 312,364 256,693
SHAREHOLDERS' FUNDS 439,192 398,048
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 Income Statement.
On behalf of the board
Monica Marcou
Director
30/11/2023
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
GM Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02978265 . The registered office is 21 Aylmer Parade, Aylmer Road, London, N2 0AT.
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 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.
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:
Computer Equipment 15% Reducing balance
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 income statement.
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 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.
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: NIL (2022: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 1,818
As at 31 March 2023 1,818
Depreciation
As at 1 April 2022 566
Provided during the period 188
As at 31 March 2023 754
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2023 1,064
As at 1 April 2022 1,252
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 1,131,621
Disposals (15,000 )
As at 31 March 2023 1,116,621
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,174 9,925
Other debtors 1,560 238,700
6,734 248,625
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 40
Amounts owed to group undertakings 99 99
Other creditors 264,697 560,138
Taxation and social security 13,725 3,119
278,521 563,396
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 550,984 588,984
550,984 588,984
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
10. Reserves
Revaluation Reserve
£
As at 1 April 2022 141,255
Investments written off/revalued (14,527 )
As at 31 March 2023 126,728
Page 5