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13532254 dpl-frs:Item7 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 13532254 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 13532254 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 13532254 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 13532254 dpl-frs:Item8 2022-08-01 2023-07-31 13532254 dpl-frs:Item8 2022-07-31 13532254 dpl-frs:Item8 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 13532254 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 13532254 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 13532254 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 13532254 dpl-frs:Item9 2022-08-01 2023-07-31 13532254 dpl-frs:Item9 2022-07-31 13532254 dpl-frs:Item9 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 13532254 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 13532254 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 13532254 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 13532254 dpl-frs:Item10 2022-08-01 2023-07-31 13532254 dpl-frs:Item10 2022-07-31 13532254 dpl-frs:Item10 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 13532254 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 13532254 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 13532254 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 13532254 dpl-frs:Item11 2022-08-01 2023-07-31 13532254 dpl-frs:Item11 2022-07-31 13532254 dpl-frs:Item11 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 13532254 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 13532254 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 13532254 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 13532254 dpl-frs:Item12 2022-08-01 2023-07-31 13532254 dpl-frs:Item12 2022-07-31 13532254 dpl-frs:Item12 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 13532254 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 13532254 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 13532254 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 13532254 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 13532254 1 2022-08-01 2023-07-31 13532254 frs-countries:EnglandWales 2022-08-01 2023-07-31 13532254 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-26 13532254 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 13532254 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 13532254 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 13532254 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-27 2022-07-31 13532254 frs-core:AllSubsidiaries 2021-07-27 2022-07-31 13532254 frs-core:KeyManagementPersonnel 2021-07-27 2022-07-31 13532254 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-27 2022-07-31 13532254 frs-core:OtherRelatedParties 2021-07-27 2022-07-31 13532254 2021-07-26 13532254 2022-07-31 13532254 2021-07-27 2022-07-31 13532254 frs-core:CurrentFinancialInstruments 2022-07-31 13532254 frs-core:CurrentFinancialInstruments 2021-07-27 2022-07-31 13532254 frs-core:Non-currentFinancialInstruments 2022-07-31 13532254 frs-core:Non-currentFinancialInstruments 2021-07-27 2022-07-31 13532254 frs-core:CurrentFinancialInstruments 2021-07-27 2022-07-31 13532254 frs-core:CurrentFinancialInstruments 2022-07-31 13532254 frs-core:AfterOneYear 2021-07-27 2022-07-31 13532254 frs-core:BetweenOneFiveYears 2021-07-27 2022-07-31 13532254 frs-core:BetweenOneFiveYears 2022-07-31 13532254 frs-core:ComputerEquipment 2022-07-31 13532254 frs-core:ComputerEquipment 2021-07-27 2022-07-31 13532254 frs-core:ComputerEquipment 2021-07-26 13532254 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 13532254 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-27 2022-07-31 13532254 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-26 13532254 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 13532254 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-27 2022-07-31 13532254 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-26 13532254 frs-core:FurnitureFittings 2022-07-31 13532254 frs-core:FurnitureFittings 2021-07-27 2022-07-31 13532254 frs-core:FurnitureFittings 2021-07-26 13532254 frs-core:NetGoodwill 2022-07-31 13532254 frs-core:NetGoodwill 2021-07-27 2022-07-31 13532254 frs-core:NetGoodwill 2021-07-26 13532254 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 13532254 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-27 2022-07-31 13532254 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-26 13532254 frs-core:LandBuildings 2022-07-31 13532254 frs-core:LandBuildings 2021-07-27 2022-07-31 13532254 frs-core:LandBuildings 2021-07-26 13532254 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 13532254 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-27 2022-07-31 13532254 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-26 13532254 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 13532254 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-27 2022-07-31 13532254 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-26 13532254 frs-core:MoreThanFiveYears 2021-07-27 2022-07-31 13532254 frs-core:MoreThanFiveYears 2022-07-31 13532254 frs-core:MotorVehicles 2022-07-31 13532254 frs-core:MotorVehicles 2021-07-27 2022-07-31 13532254 frs-core:MotorVehicles 2021-07-26 13532254 frs-core:OtherResidualIntangibleAssets 2022-07-31 13532254 frs-core:OtherResidualIntangibleAssets 2021-07-27 2022-07-31 13532254 frs-core:OtherResidualIntangibleAssets 2021-07-26 13532254 frs-core:PlantMachinery 2022-07-31 13532254 frs-core:PlantMachinery 2021-07-27 2022-07-31 13532254 frs-core:PlantMachinery 2021-07-26 13532254 frs-core:Secured 2022-07-31 13532254 frs-core:Unsecured 2022-07-31 13532254 frs-core:WithinOneYear 2021-07-27 2022-07-31 13532254 frs-core:WithinOneYear 2022-07-31 13532254 frs-core:CapitalRedemptionReserve 2021-07-27 2022-07-31 13532254 frs-core:CapitalRedemptionReserve 2021-07-26 13532254 frs-core:CapitalRedemptionReserve 2022-07-31 13532254 frs-core:OtherReservesSubtotal 2021-07-27 2022-07-31 13532254 frs-core:OtherReservesSubtotal 2021-07-26 13532254 frs-core:OtherReservesSubtotal 2022-07-31 13532254 frs-core:RevaluationReserve 2021-07-27 2022-07-31 13532254 frs-core:RevaluationReserve 2021-07-26 13532254 frs-core:RevaluationReserve 2022-07-31 13532254 frs-core:SharePremium 2021-07-27 2022-07-31 13532254 frs-core:SharePremium 2021-07-26 13532254 frs-core:SharePremium 2022-07-31 13532254 frs-core:ShareCapital 2021-07-27 2022-07-31 13532254 frs-core:ShareCapital 2021-07-26 13532254 frs-core:ShareCapital 2022-07-31 13532254 frs-core:RetainedEarningsAccumulatedLosses 2021-07-27 2022-07-31 13532254 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-26 13532254 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 13532254 frs-core:RetainedEarningsAccumulatedLosses 2021-07-26 13532254 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 13532254 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-26 13532254 frs-countries:UnitedKingdom 2021-07-27 2022-07-31 13532254 frs-countries:Europe 2021-07-27 2022-07-31 13532254 frs-countries:NorthAmerica 2021-07-27 2022-07-31 13532254 frs-countries:SouthAmerica 2021-07-27 2022-07-31 13532254 frs-countries:Asia 2021-07-27 2022-07-31 13532254 frs-countries:RestWorldOutsideUK 2021-07-27 2022-07-31 13532254 frs-bus:HighestPaidDirector 2021-07-27 2022-07-31 13532254 frs-bus:PrivateLimitedCompanyLtd 2021-07-27 2022-07-31 13532254 frs-bus:CompanyLimitedByGuarantee 2021-07-27 2022-07-31 13532254 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-27 2022-07-31 13532254 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-27 2022-07-31 13532254 frs-bus:FullAccounts 2021-07-27 2022-07-31 13532254 frs-bus:FilletedAccounts 2021-07-27 2022-07-31 13532254 frs-bus:AbridgedAccounts 2021-07-27 2022-07-31 13532254 frs-bus:FRS102 2021-07-27 2022-07-31 13532254 frs-bus:MediumEntities 2021-07-27 2022-07-31 13532254 frs-bus:SmallEntities 2021-07-27 2022-07-31 13532254 frs-bus:EntityHasNeverTraded 2021-07-27 2022-07-31 13532254 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-27 2022-07-31 13532254 frs-bus:Audited 2021-07-27 2022-07-31 13532254 frs-bus:AuditExempt-NoAccountantsReport 2021-07-27 2022-07-31 13532254 frs-bus:AuditExemptWithAccountantsReport 2021-07-27 2022-07-31 13532254 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-27 2022-07-31 13532254 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-27 2022-07-31 13532254 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-27 2022-07-31 13532254 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-27 2022-07-31 13532254 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-27 2022-07-31 13532254 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-27 2022-07-31 13532254 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-27 2022-07-31 13532254 frs-bus:OrdinaryShareClass1 2021-07-27 2022-07-31 13532254 frs-bus:OrdinaryShareClass1 2021-07-26 13532254 frs-bus:OrdinaryShareClass1 2022-07-31 13532254 frs-bus:OrdinaryShareClass2 2021-07-27 2022-07-31 13532254 frs-bus:OrdinaryShareClass2 2021-07-26 13532254 frs-bus:OrdinaryShareClass2 2022-07-31 13532254 frs-bus:OrdinaryShareClass3 2021-07-27 2022-07-31 13532254 frs-bus:OrdinaryShareClass3 2021-07-26 13532254 frs-bus:OrdinaryShareClass3 2022-07-31 13532254 frs-bus:OrdinaryShareClass4 2021-07-27 2022-07-31 13532254 frs-bus:OrdinaryShareClass4 2021-07-26 13532254 frs-bus:OrdinaryShareClass4 2022-07-31 13532254 frs-bus:OrdinaryShareClass5 2021-07-27 2022-07-31 13532254 frs-bus:OrdinaryShareClass5 2021-07-26 13532254 frs-bus:OrdinaryShareClass5 2022-07-31 13532254 frs-bus:PreferenceShareClass1 2021-07-27 2022-07-31 13532254 frs-bus:PreferenceShareClass1 2021-07-26 13532254 frs-bus:PreferenceShareClass1 2022-07-31 13532254 frs-bus:PreferenceShareClass2 2021-07-27 2022-07-31 13532254 frs-bus:PreferenceShareClass2 2021-07-26 13532254 frs-bus:PreferenceShareClass2 2022-07-31 13532254 frs-bus:PreferenceShareClass3 2021-07-27 2022-07-31 13532254 frs-bus:PreferenceShareClass3 2021-07-26 13532254 frs-bus:PreferenceShareClass3 2022-07-31 13532254 frs-bus:PreferenceShareClass4 2021-07-27 2022-07-31 13532254 frs-bus:PreferenceShareClass4 2021-07-26 13532254 frs-bus:PreferenceShareClass4 2022-07-31 13532254 frs-bus:PreferenceShareClass5 2021-07-27 2022-07-31 13532254 frs-bus:PreferenceShareClass5 2021-07-26 13532254 frs-bus:PreferenceShareClass5 2022-07-31 13532254 1 2021-07-27 2022-07-31 13532254 1 2022-07-31 13532254 1 2021-07-27 2022-07-31 13532254 frs-core:LeasedAssets 2021-07-27 2022-07-31 13532254 frs-core:OwnedAssets 2021-07-27 2022-07-31 13532254 frs-core:CurrencyRisk 2021-07-27 2022-07-31 13532254 frs-core:MarketRisk 2021-07-27 2022-07-31 13532254 frs-core:InterestRateRisk 2021-07-27 2022-07-31 13532254 frs-core:DeferredTaxation 2021-07-27 2022-07-31 13532254 frs-core:DeferredTaxation 2021-07-26 13532254 frs-core:DeferredTaxation 2022-07-31 13532254 frs-core:OtherProvisionsContingentLiabilities 2021-07-27 2022-07-31 13532254 frs-core:OtherProvisionsContingentLiabilities 2021-07-26 13532254 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 13532254 frs-core:ProvisionsDeferredTax 2022-07-31 13532254 frs-core:OtherDeferredTax 2022-07-31 13532254 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 13532254 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 13532254 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 13532254 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-27 2022-07-31 13532254 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-26 13532254 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 13532254 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-27 2022-07-31 13532254 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-26 13532254 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 13532254 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-27 2022-07-31 13532254 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-26 13532254 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 13532254 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 13532254 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 13532254 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 13532254 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 13532254 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 13532254 frs-core:TaxCreditsDeferredTax 2022-07-31 13532254 frs-core:CostValuation 2021-07-26 13532254 frs-core:AdditionsToInvestments 2022-07-31 13532254 frs-core:DisposalsRepaymentsInvestments 2022-07-31 13532254 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 13532254 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 13532254 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 13532254 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 13532254 frs-core:CostValuation 2022-07-31 13532254 frs-core:ProvisionsForImpairmentInvestments 2021-07-26 13532254 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 13532254 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 13532254 frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:ListedExchangeTraded 2021-07-26 13532254 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-26 13532254 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 13532254 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-26 13532254 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2022-07-31 13532254 frs-core:UnlistedNon-exchangeTraded 2021-07-26 13532254 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-26 13532254 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 13532254 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-26 13532254 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Registered number: 13532254
UK Property Tastic Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Property Accounts Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13532254
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 431,851 6,023
Investments 5 10 -
431,861 6,023
CURRENT ASSETS
Debtors 6 12,747 44,450
Cash at bank and in hand 49,734 80,054
62,481 124,504
Creditors: Amounts Falling Due Within One Year 7 (292,982 ) (196,242 )
NET CURRENT ASSETS (LIABILITIES) (230,501 ) (71,738 )
TOTAL ASSETS LESS CURRENT LIABILITIES 201,360 (65,715 )
Creditors: Amounts Falling Due After More Than One Year 8 (312,771 ) (13,439 )
NET LIABILITIES (111,411 ) (79,154 )
CAPITAL AND RESERVES
Called up share capital 9 120 120
Revaluation reserve 10 (27,870 ) -
Profit and Loss Account (83,661 ) (79,274 )
SHAREHOLDERS' FUNDS (111,411) (79,154)
Page 1
Page 2
For the year ending 31 July 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
Mr Bhavesh Patel
Director
19/01/2024
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
UK Property Tastic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13532254 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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 recognied as rental income received.
2.3. 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. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
2.4. 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
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 August 2022 6,023
Additions 460,235
Revaluation (34,407)
As at 31 July 2023 431,851
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2023 431,851
As at 1 August 2022 6,023
5. Investments
Listed
£
Cost
As at 1 August 2022 -
Additions 10
As at 31 July 2023 10
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 10
As at 1 August 2022 -
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 6,210 44,450
Deferred tax current asset 6,537 -
12,747 44,450
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 61 -
Other creditors 6,210 1,399
Bridging loan - 20,005
Directors' loan accounts 286,711 174,838
292,982 196,242
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors - 13,439
Mortgages 312,771 -
312,771 13,439
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120 120
10. Reserves
Revaluation Reserve
£
Deficit on revaluation (27,870)
As at 31 July 2023 (27,870 )
Page 5