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dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-05 2022-02-28 13182178 dpl-frs:Item3 2021-02-05 2022-02-28 13182178 dpl-frs:Item3 2021-02-04 13182178 dpl-frs:Item3 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item3 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item3 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-05 2022-02-28 13182178 dpl-frs:Item4 2021-02-05 2022-02-28 13182178 dpl-frs:Item4 2021-02-04 13182178 dpl-frs:Item4 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item4 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item4 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-05 2022-02-28 13182178 dpl-frs:Item5 2021-02-05 2022-02-28 13182178 dpl-frs:Item5 2021-02-04 13182178 dpl-frs:Item5 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item5 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item5 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-05 2022-02-28 13182178 dpl-frs:Item6 2021-02-05 2022-02-28 13182178 dpl-frs:Item6 2021-02-04 13182178 dpl-frs:Item6 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item6 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item6 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-05 2022-02-28 13182178 dpl-frs:Item7 2021-02-05 2022-02-28 13182178 dpl-frs:Item7 2021-02-04 13182178 dpl-frs:Item7 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item7 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item7 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-05 2022-02-28 13182178 dpl-frs:Item8 2021-02-05 2022-02-28 13182178 dpl-frs:Item8 2021-02-04 13182178 dpl-frs:Item8 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item8 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item8 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-05 2022-02-28 13182178 dpl-frs:Item9 2021-02-05 2022-02-28 13182178 dpl-frs:Item9 2021-02-04 13182178 dpl-frs:Item9 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item9 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item9 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item9 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-02-05 2022-02-28 13182178 dpl-frs:Item10 2021-02-05 2022-02-28 13182178 dpl-frs:Item10 2021-02-04 13182178 dpl-frs:Item10 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item10 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item10 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item10 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-02-05 2022-02-28 13182178 dpl-frs:Item11 2021-02-05 2022-02-28 13182178 dpl-frs:Item11 2021-02-04 13182178 dpl-frs:Item11 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item11 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item11 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-05 2022-02-28 13182178 dpl-frs:Item12 2021-02-05 2022-02-28 13182178 dpl-frs:Item12 2021-02-04 13182178 dpl-frs:Item12 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item12 2021-02-05 2022-02-28 13182178 dpl-frs:CostSales dpl-frs:Item12 2021-02-04 13182178 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13182178 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-05 2022-02-28 13182178 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-05 2022-02-28 13182178 1 2021-02-05 2022-02-28 13182178 frs-countries:EnglandWales 2021-02-05 2022-02-28
Registered number: 13182178
Lund Hall Properties Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
My Trusted Accountant Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13182178
28 February 2023 28 February 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 198,072 193,072
198,072 193,072
CURRENT ASSETS
Cash at bank and in hand 560 471
560 471
Creditors: Amounts Falling Due Within One Year 5 (13,828 ) (12,248 )
NET CURRENT ASSETS (LIABILITIES) (13,268 ) (11,777 )
TOTAL ASSETS LESS CURRENT LIABILITIES 184,804 181,295
Creditors: Amounts Falling Due After More Than One Year 6 (175,016 ) (180,845 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (584 ) -
NET ASSETS 9,204 450
CAPITAL AND RESERVES
Called up share capital 8 200 200
Revaluation reserve 9 5,000 -
Profit and Loss Account 4,004 250
SHAREHOLDERS' FUNDS 9,204 450
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Joanne Fardella
Director
23/11/2023
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
Lund Hall Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13182178 . The registered office is Lund Hall Farm Bowfields Lane, Balderstone, Blackburn, BB2 7LD.
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
At the balance sheet date, the company's net liabilities exceeded its net assets.
The company has received assurance from the director that they will continue to give financial support to the company for the twelve months from the date of signing these financial accounts.
Should the financial support mentioned above not be forthcoming, the going concern basis used in the preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise.
On the above basis, the director considers it appropriate to prepare the accounts on a going concern basis.
The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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. 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 years 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Investment Property
28 February 2023
£
Fair Value
As at 1 March 2022 193,072
Revaluations 5,000
As at 28 February 2023 198,072
Investment property is revalued by the director on an ongoing basis.
5. Creditors: Amounts Falling Due Within One Year
28 February 2023 28 February 2022
£ £
Bank loans and overdrafts 11,775 11,775
Other creditors 1,035 414
Taxation and social security 1,018 59
13,828 12,248
6. Creditors: Amounts Falling Due After More Than One Year
28 February 2023 28 February 2022
£ £
Bank loans 103,183 109,123
Other creditors 71,833 71,722
175,016 180,845
7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The freehold property is secured by a registered charge.
28 February 2023 28 February 2022
£ £
Bank loans and overdrafts 114,958 120,898
8. Share Capital
28 February 2023 28 February 2022
£ £
Allotted, Called up and fully paid 200 200
9. Reserves
Revaluation Reserve
£
Net investment property revaluation reserve 5,000
As at 28 February 2023 5,000
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Page 5
10. Ultimate Controlling Party
The company's ultimate controlling party is Mrs J Fardella by virtue of ownership of 100% of the issued share capital in the company.
Page 5