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Registered number: 06322676
Palace Court Cheam Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06322676
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,637 18,637
18,637 18,637
CURRENT ASSETS
Debtors 5 674 1,247
Cash at bank and in hand 40,878 38,574
41,552 39,821
Creditors: Amounts Falling Due Within One Year 6 (720 ) (1,695 )
NET CURRENT ASSETS (LIABILITIES) 40,832 38,126
TOTAL ASSETS LESS CURRENT LIABILITIES 59,469 56,763
NET ASSETS 59,469 56,763
Income and Expenditure Account 59,469 56,763
MEMBERS' FUNDS 59,469 56,763
For the year ending 31 December 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 and Expenditure Account.
On behalf of the board
Mr David Kelly
Director
17th January 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Palace Court Cheam Limited is a private company, limited by guaurantee, incorporated in England & Wales, registered number 06322676 . The registered office is 6 Palace Court, 26 The Broadway, Cheam, Sutton, Surrey, SM3 8AZ.
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:
Freehold Nil
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2023 18,637
As at 31 December 2023 18,637
Net Book Value
As at 31 December 2023 18,637
As at 1 January 2023 18,637
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 700
Prepayments and accrued income 674 547
674 1,247
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors - 1,000
Accruals and deferred income 720 695
720 1,695
Page 3