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Registered number: 12612756
Stone Pale Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12612756
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,105 888
Investment Properties 5 416,418 416,418
417,523 417,306
CURRENT ASSETS
Debtors 6 1,640 6,530
Cash at bank and in hand 160,908 124,081
162,548 130,611
Creditors: Amounts Falling Due Within One Year 7 (85,161 ) (93,880 )
NET CURRENT ASSETS (LIABILITIES) 77,387 36,731
TOTAL ASSETS LESS CURRENT LIABILITIES 494,910 454,037
Creditors: Amounts Falling Due After More Than One Year 8 (497,139 ) (466,458 )
NET LIABILITIES (2,229 ) (12,421 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (2,230 ) (12,422 )
SHAREHOLDERS' FUNDS (2,229) (12,421)
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 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 G F Weddell
Director
20/12/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stone Pale Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12612756 . The registered office is 151 Green Lane, Heywood, Greater Manchester, OL10 2EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting
Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies
Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of
section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true
and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
2.2. Going Concern Disclosure
At 31 March 2023, the company had net liabilities of £2,229 (2022 - 12,421). Within creditors falling due after one year is a balance owed to fellow group undertakings of £485,139 (2022 - £466,458). Whilst this balance is technically repayable on demand, repayment will not be sought until the company has sufficient funds to enable it to do so. The director has reviewed the company's resources in light of this and current economic conditions. The director is confident that the company will have sufficient resources and support from its subsidiary to meet its financial liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. Consequently, these accounts have been prepared on the basis that the company is a going concern.
2.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for management charges
and rental income provided in the normal course of business.
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:
Plant & Machinery 25% straight line
Computer Equipment 25% straight line
2.5. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially
recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently
it is measured at fair value at the reporting end date. Changes in fair value are recognised in the profit and loss account.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include other debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including other creditors, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value
of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
2.7. Taxation
The tax expense represents the sum of the current tax expense and deferred tax expense. Current tax assets are recognised when tax paid exceeds the tax payable.
Current and deferred tax is charged or credited to profit or loss, except when it relates to items charged or
credited to other comprehensive income or equity, when the tax follows the transaction or event it relates to
and is also charged or credited to other comprehensive income, or equity.
Current tax assets and current tax liabilities and deferred tax assets and deferred tax liabilities are offset, if
and only if, there is a legally enforceable right to set off the amounts and the entity intends either to settle on
the net basis or to realise the asset and settle the liability simultaneously.
Current tax is based on taxable profit for the year. Current tax assets and liabilities are measured using tax
rates that have been enacted or substantively enacted by the reporting date.
Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised
or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting
date.
Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing differences are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in different periods from their recognition in the
financial statements. Deferred tax assets are recognised only to the extent that it is probable that they will be
recovered by the reversal of deferred tax liabilities or other future taxable profits.
For non-depreciable assets measured using the revaluation model and investment properties measured at
fair value (except investment property with a limited useful life held by the company to consume substantially
all of its economic benefit), deferred tax is measured using the tax rates and allowances that apply to the sale
of the asset or property.
2.8. Equity instruments
Equity instruments issued by the company are recorded at the fair value of proceeds received, net of
transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no
longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 - 1,376 1,376
Additions 590 - 590
As at 31 March 2023 590 1,376 1,966
Depreciation
As at 1 April 2022 - 488 488
Provided during the period 29 344 373
As at 31 March 2023 29 832 861
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2023 561 544 1,105
As at 1 April 2022 - 888 888
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 and 31 March 2023 416,418
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts
would have been included as follows:
2023 2022
£ £
Cost 416,418 416,418
The director reviews the values of the investment property annually by reference to market evidence of
transactions for similar properties in the area and suitable fair value adjustments are made. The director has concluded that the fair value at the period-end is not materially different from the purchase price of the property.
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 40 1,592
Deferred tax current asset 1,600 4,938
1,640 6,530
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 35
Other creditors 5,225 3,400
Accruals and deferred income 1,800 6,450
Director's loan account 78,136 83,995
85,161 93,880
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 497,139 466,458
497,139 466,458
Page 5
Page 6
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 (4,938 ) (4,938)
Deferred taxation 3,338 3,338
Balance at 31 March 2023 (1,600 ) (1,600)
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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