Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30true2022-05-011falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10740662 2022-05-01 2023-04-30 10740662 2021-05-01 2022-04-30 10740662 2023-04-30 10740662 2022-04-30 10740662 c:Director1 2022-05-01 2023-04-30 10740662 d:CurrentFinancialInstruments 2023-04-30 10740662 d:CurrentFinancialInstruments 2022-04-30 10740662 d:ShareCapital 2023-04-30 10740662 d:ShareCapital 2022-04-30 10740662 c:OrdinaryShareClass1 2022-05-01 2023-04-30 10740662 c:OrdinaryShareClass1 2023-04-30 10740662 c:OrdinaryShareClass1 2022-04-30 10740662 c:FRS102 2022-05-01 2023-04-30 10740662 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 10740662 c:FullAccounts 2022-05-01 2023-04-30 10740662 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 10740662 e:PoundSterling 2022-05-01 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10740662










DOUGHNUT TIME PROPERTIES LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023



 
DOUGHNUT TIME PROPERTIES LTD
REGISTERED NUMBER: 10740662

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

  
100
100

Total assets less current liabilities
  
 
 
100
 
 
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 6 
100
100

  
100
100


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T L Anderson
Director

Date: 14 February 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
DOUGHNUT TIME PROPERTIES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Doughnut Time Properties Ltd is a private company limited by shares, incorporated in England and Wales. The Company's registered office is 24 Robert Cort Industrial Estate, Britten Road, Reading, Berkshire,RG2 0AU. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

There are no material judgments or estimates used in the preparation of these financial statements.


4.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


5.


Debtors

2023
2022
£
£


Other debtors
100
100



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


Page 2

 
DOUGHNUT TIME PROPERTIES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

7.


Related party transactions

During the year, the Company was charged £553,200 (2022: £538,396) by Doughnut Time (Retail) Ltd, in respect of property lease costs paid on the behalf of the Company. These costs were re-charged back to Doughnut Time (Retail) Ltd as other income. As a consequence, at the year end, no amounts were owed or due with Doughnut Time (Retail) Ltd, which is a related party through common directorship.


8.


Controlling party

The controlling party is DT & MF Holdings Ltd by virtue of their 100% shareholding.

Page 3