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Registered number: 12167668
Devine Property Management Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12167668
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 516,249 446,294
516,249 446,294
CURRENT ASSETS
Debtors 5 33,984 34,384
Cash at bank and in hand 19,472 3,819
53,456 38,203
Creditors: Amounts Falling Due Within One Year 6 (421,609 ) (294,950 )
NET CURRENT ASSETS (LIABILITIES) (368,153 ) (256,747 )
TOTAL ASSETS LESS CURRENT LIABILITIES 148,096 189,547
Creditors: Amounts Falling Due After More Than One Year 7 (24,193 ) (123,910 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,089 ) (35,789 )
NET ASSETS 74,814 29,848
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair Value Reserve 10 209,275 152,575
Profit and Loss Account (134,561 ) (122,827 )
SHAREHOLDERS' FUNDS 74,814 29,848
Page 1
Page 2
For the year ending 31 August 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
Mrs Roshan Devonish
Director
15/01/2024
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
Devine Property Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12167668 . The registered office is 35 Heathwood Grove, Cardiff, CF14 3RD.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Fixtures & Fittings 20% reducing balance basis
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: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 September 2022 445,000 1,339 446,339
Revaluation 70,000 - 70,000
As at 31 August 2023 515,000 1,339 516,339
Depreciation
As at 1 September 2022 - 45 45
Provided during the period - 45 45
As at 31 August 2023 - 90 90
Net Book Value
As at 31 August 2023 515,000 1,249 516,249
As at 1 September 2022 445,000 1,294 446,294
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 400
Other debtors 33,984 33,984
33,984 34,384
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,563 4,492
Bank loans and overdrafts 307,852 -
Net wages 1,066 -
Other creditors - 650
Directors' loan accounts 111,128 289,808
421,609 294,950
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,193 123,910
24,193 123,910
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 307,852 88,813
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair Value Reserve
£
As at 1 September 2022 152,575
Transfer to profit and loss 56,700
As at 31 August 2023 209,275
11. Related Party Transactions
The company was owed £1,205 (2022: £1,205) at the year end by Devine Property Solutions Ltd, a company of which the directors have a controlling interest. The amount is included in Debtors.
12. Ultimate Controlling Party
There is no ultimate controlling party due to the shares being held equally.
Page 5