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14059727 dpl-frs:CostSales dpl-frs:Item12 2022-04-21 2023-04-30 14059727 dpl-frs:CostSales dpl-frs:Item12 2022-04-20 14059727 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 14059727 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-21 2023-04-30 14059727 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-21 2023-04-30 14059727 1 2022-04-21 2023-04-30 14059727 frs-countries:EnglandWales 2022-04-21 2023-04-30
Registered number: 14059727
Franklin Barnes Properties Ltd
Unaudited Financial Statements
For the Period 21 April 2022 to 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14059727
30 April 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 254,637
254,637
CURRENT ASSETS
Cash at bank and in hand 36
36
Creditors: Amounts Falling Due Within One Year 5 (118,981 )
NET CURRENT ASSETS (LIABILITIES) (118,945 )
TOTAL ASSETS LESS CURRENT LIABILITIES 135,692
Creditors: Amounts Falling Due After More Than One Year 6 (135,648 )
NET ASSETS 44
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (56 )
SHAREHOLDERS' FUNDS 44
Page 1
Page 2
For the period ending 30 April 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
Miss Alice Barnes
Director
18 January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Franklin Barnes Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14059727 . The registered office is Unit 3 , Ingworth Road, Poole, Dorset, BH12 1JY.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added
taxes. Turnover is represented byrevenue earned from the rental of investment property.
2.3. Investment Properties
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are
initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be
measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses
arising from changes in fair value of investment properties are included in profit and loss in the period in which they
arise.
2.4. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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 period was: 1
1
Page 3
Page 4
4. Investment Property
30 April 2023
£
Fair Value
As at 21 April 2022 -
Additions 254,637
As at 30 April 2023 254,637
5. Creditors: Amounts Falling Due Within One Year
30 April 2023
£
Bank loans and overdrafts 13,293
Accruals and deferred income 1,200
Director's loan account 104,488
118,981
6. Creditors: Amounts Falling Due After More Than One Year
30 April 2023
£
Bank loans 135,648
135,648
7. Secured Creditors
Of the creditors the following amounts are secured against the investment property.
30 April 2023
£
Bank loans and overdrafts 148,941
8. Share Capital
30 April 2023
£
Allotted, Called up and fully paid 100
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