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Registered number: 12000333
Oak Hillside Developments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Fallon & Partners Accountancy LLP
27 Old Gloucester Street
London
WC1N 3AX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12000333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 504,349 504,349
504,349 504,349
CURRENT ASSETS
Cash at bank and in hand 34,306 26,915
34,306 26,915
Creditors: Amounts Falling Due Within One Year 5 (158,267 ) (157,788 )
NET CURRENT ASSETS (LIABILITIES) (123,961 ) (130,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES 380,388 373,476
Creditors: Amounts Falling Due After More Than One Year 6 (367,177 ) (367,177 )
NET ASSETS 13,211 6,299
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 13,210 6,298
SHAREHOLDERS' FUNDS 13,211 6,299
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
Alistair Colenutt
Director
19/02/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Oak Hillside Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12000333 . The registered office is 37 Newton Avenue, Tonbridge, Kent, TN10 4RR.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland - and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises rental income from investment properties.
2.4. 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:
Fixtures & Fittings 33.3%
2.5. 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.
2.6. 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
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4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 504,349 1,655 506,004
As at 31 May 2023 504,349 1,655 506,004
Depreciation
As at 1 June 2022 - 1,655 1,655
As at 31 May 2023 - 1,655 1,655
Net Book Value
As at 31 May 2023 504,349 - 504,349
As at 1 June 2022 504,349 - 504,349
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 1,622 1,866
Accruals and deferred income 350 250
Director's loan account 156,295 155,672
158,267 157,788
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Mortgage loan 367,177 367,177
367,177 367,177
Mortgage loans are secured on the Investment Properties.
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Alistair Colenutt by virtue of his ownership of 100% of the issued share capital in the company.
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