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Registered number: 14145453
Old Pottery International Ltd
Unaudited Financial Statements
For the Period 1 June 2022 to 30 June 2023
Oakley Accounting Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14145453
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 4,451
Investment Properties 5 612,960
617,411
CURRENT ASSETS
Debtors 6 712
Cash at bank and in hand 80
792
Creditors: Amounts Falling Due Within One Year 7 (599 )
NET CURRENT ASSETS (LIABILITIES) 193
TOTAL ASSETS LESS CURRENT LIABILITIES 617,604
Creditors: Amounts Falling Due After More Than One Year 8 (639,853 )
NET LIABILITIES (22,249 )
CAPITAL AND RESERVES
Called up share capital 9 3
Profit and Loss Account (22,252 )
SHAREHOLDERS' FUNDS (22,249)
Page 1
Page 2
For the period ending 30 June 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
Mr Nigel Poole
Director
01/03/2024
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
Old Pottery International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14145453 . The registered office is Old Pottery Farm, Coldharbour Road, Upper Dicker, East Sussex, BN27 3PX.
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:
Fixtures & Fittings 10% on cost
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2022 -
Additions 4,946
As at 30 June 2023 4,946
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 June 2022 -
Provided during the period 495
As at 30 June 2023 495
Net Book Value
As at 30 June 2023 4,451
As at 1 June 2022 -
5. Investment Property
30 June 2023
£
Fair Value
As at 1 June 2022 and 30 June 2023 612,960
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
30 June 2023
£
Cost 612,690
6. Debtors
30 June 2023
£
Due within one year
Other debtors 712
712
7. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Trade creditors (1 )
Accruals and deferred income 600
599
8. Creditors: Amounts Falling Due After More Than One Year
30 June 2023
£
Directors loan account 639,853
639,853
Page 4
Page 5
9. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 3
Page 5