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2023-05-31 10767822 dpl-frs:Item10 2022-06-01 2023-05-31 10767822 dpl-frs:Item10 2022-05-31 10767822 dpl-frs:Item10 2023-05-31 10767822 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 10767822 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 10767822 dpl-frs:Item11 2022-06-01 2023-05-31 10767822 dpl-frs:Item11 2022-05-31 10767822 dpl-frs:Item11 2023-05-31 10767822 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 10767822 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 10767822 dpl-frs:Item12 2022-06-01 2023-05-31 10767822 dpl-frs:Item12 2022-05-31 10767822 dpl-frs:Item12 2023-05-31 10767822 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 10767822 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 10767822 1 2022-06-01 2023-05-31 10767822 frs-countries:EnglandWales 2022-06-01 2023-05-31 10767822 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 10767822 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 10767822 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 10767822 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 10767822 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 10767822 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2022-05-31 10767822 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 10767822 frs-bus:OrdinaryShareClass5 2021-05-31 10767822 frs-bus:OrdinaryShareClass5 2022-05-31 10767822 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 10767822 frs-bus:PreferenceShareClass1 2021-05-31 10767822 frs-bus:PreferenceShareClass1 2022-05-31 10767822 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 10767822 frs-bus:PreferenceShareClass2 2021-05-31 10767822 frs-bus:PreferenceShareClass2 2022-05-31 10767822 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 10767822 frs-bus:PreferenceShareClass3 2021-05-31 10767822 frs-bus:PreferenceShareClass3 2022-05-31 10767822 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 10767822 frs-bus:PreferenceShareClass4 2021-05-31 10767822 frs-bus:PreferenceShareClass4 2022-05-31 10767822 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 10767822 frs-bus:PreferenceShareClass5 2021-05-31 10767822 frs-bus:PreferenceShareClass5 2022-05-31 10767822 1 2021-06-01 2022-05-31 10767822 1 2022-05-31 10767822 1 2021-06-01 2022-05-31 10767822 frs-core:LeasedAssets 2021-06-01 2022-05-31 10767822 frs-core:OwnedAssets 2021-06-01 2022-05-31 10767822 frs-core:CurrencyRisk 2021-06-01 2022-05-31 10767822 frs-core:MarketRisk 2021-06-01 2022-05-31 10767822 frs-core:InterestRateRisk 2021-06-01 2022-05-31 10767822 frs-core:DeferredTaxation 2021-06-01 2022-05-31 10767822 frs-core:DeferredTaxation 2021-05-31 10767822 frs-core:DeferredTaxation 2022-05-31 10767822 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 10767822 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 10767822 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 10767822 frs-core:ProvisionsDeferredTax 2022-05-31 10767822 frs-core:OtherDeferredTax 2022-05-31 10767822 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 10767822 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 10767822 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 10767822 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 10767822 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 10767822 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 10767822 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 10767822 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 10767822 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 10767822 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 10767822 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 10767822 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 10767822 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 10767822 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 10767822 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 10767822 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 10767822 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 10767822 frs-core:TaxCreditsDeferredTax 2022-05-31 10767822 frs-core:CostValuation 2021-05-31 10767822 frs-core:AdditionsToInvestments 2022-05-31 10767822 frs-core:DisposalsRepaymentsInvestments 2022-05-31 10767822 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 10767822 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 10767822 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 10767822 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 10767822 frs-core:CostValuation 2022-05-31 10767822 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 10767822 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 10767822 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 10767822 frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:ListedExchangeTraded 2021-05-31 10767822 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 10767822 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 10767822 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 10767822 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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10767822 13 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 13 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 13 2022-05-31 10767822 14 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 14 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 14 2022-05-31 10767822 15 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 15 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 15 2022-05-31 10767822 16 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 16 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 16 2022-05-31 10767822 17 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 17 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 17 2022-05-31 10767822 18 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 18 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 18 2022-05-31 10767822 19 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 19 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 19 2022-05-31 10767822 20 2021-06-01 2022-05-31 10767822 frs-core:CurrentFinancialInstruments 20 2022-05-31 10767822 frs-core:Non-currentFinancialInstruments 20 2022-05-31 10767822 dpl-frs:Item1 2021-06-01 2022-05-31 10767822 dpl-frs:Item1 2021-05-31 10767822 dpl-frs:Item1 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 10767822 dpl-frs:Item2 2021-06-01 2022-05-31 10767822 dpl-frs:Item2 2021-05-31 10767822 dpl-frs:Item2 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 10767822 dpl-frs:Item3 2021-06-01 2022-05-31 10767822 dpl-frs:Item3 2021-05-31 10767822 dpl-frs:Item3 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 10767822 dpl-frs:Item4 2021-06-01 2022-05-31 10767822 dpl-frs:Item4 2021-05-31 10767822 dpl-frs:Item4 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 10767822 dpl-frs:Item5 2021-06-01 2022-05-31 10767822 dpl-frs:Item5 2021-05-31 10767822 dpl-frs:Item5 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 10767822 dpl-frs:Item6 2021-06-01 2022-05-31 10767822 dpl-frs:Item6 2021-05-31 10767822 dpl-frs:Item6 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 10767822 dpl-frs:Item7 2021-06-01 2022-05-31 10767822 dpl-frs:Item7 2021-05-31 10767822 dpl-frs:Item7 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 10767822 dpl-frs:Item8 2021-06-01 2022-05-31 10767822 dpl-frs:Item8 2021-05-31 10767822 dpl-frs:Item8 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 10767822 dpl-frs:Item9 2021-06-01 2022-05-31 10767822 dpl-frs:Item9 2021-05-31 10767822 dpl-frs:Item9 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 10767822 dpl-frs:Item10 2021-06-01 2022-05-31 10767822 dpl-frs:Item10 2021-05-31 10767822 dpl-frs:Item10 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 10767822 dpl-frs:Item11 2021-06-01 2022-05-31 10767822 dpl-frs:Item11 2021-05-31 10767822 dpl-frs:Item11 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 10767822 dpl-frs:Item12 2021-06-01 2022-05-31 10767822 dpl-frs:Item12 2021-05-31 10767822 dpl-frs:Item12 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 10767822 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 10767822 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 10767822 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 10767822 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 10767822 1 2021-06-01 2022-05-31 10767822 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 10767822
Park Place Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10767822
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,500 3,334
Investment Properties 5 1,150,000 1,150,000
1,152,500 1,153,334
CURRENT ASSETS
Debtors 6 59,357 60,250
Cash at bank and in hand 1,842 75
61,199 60,325
Creditors: Amounts Falling Due Within One Year 7 (274,065 ) (297,196 )
NET CURRENT ASSETS (LIABILITIES) (212,866 ) (236,871 )
TOTAL ASSETS LESS CURRENT LIABILITIES 939,634 916,463
Creditors: Amounts Falling Due After More Than One Year 8 (594,612 ) (596,684 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,151 ) (47,151 )
NET ASSETS 297,871 272,628
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 340,691 340,691
Profit and Loss Account (42,920 ) (68,163 )
SHAREHOLDERS' FUNDS 297,871 272,628
Page 1
Page 2
For the year ending 31 May 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 his 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
R Lewis
Director
14/02/2024
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
Park Place Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10767822 . The registered office is 40 Penshurst Gardens, Edgware, Middlesex, HA8 9TP.
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 rental income. Turnover is reduced for estimated rent-free and vacant periods and other similar allowances.
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 no depreciation
Fixtures & Fittings 25% reducing balance
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 year 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 asset reflects 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: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2022 7,903
As at 31 May 2023 7,903
Depreciation
As at 1 June 2022 4,569
Provided during the period 834
As at 31 May 2023 5,403
Net Book Value
As at 31 May 2023 2,500
As at 1 June 2022 3,334
5. Investment Property
2023
£
Fair Value
As at 1 June 2022 and 31 May 2023 1,150,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,404 7,489
Prepayments and accrued income 1,079 887
Other debtors 51,874 51,874
59,357 60,250
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 4,822 4,760
Corporation tax 12,080 7,456
Accruals and deferred income 3,314 4,376
Director's loan account 253,849 280,604
274,065 297,196
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 594,612 596,684
594,612 596,684
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation Reserve
£
As at 1 June 2022 340,691
As at 31 May 2023 340,691
Page 5