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Registered number: 12245808
Anglesey Rentals Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12245808
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,895 8,486
Investment Properties 5 910,000 950,000
923,895 958,486
CURRENT ASSETS
Debtors 6 180 5,160
Cash at bank and in hand 1,552 6,851
1,732 12,011
Creditors: Amounts Falling Due Within One Year 7 (26 ) (22,301 )
NET CURRENT ASSETS (LIABILITIES) 1,706 (10,290 )
TOTAL ASSETS LESS CURRENT LIABILITIES 925,601 948,196
Creditors: Amounts Falling Due After More Than One Year 8 (769,659 ) (744,818 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,832 ) (26,845 )
NET ASSETS 138,110 176,533
CAPITAL AND RESERVES
Called up share capital 10 1 1
Revaluation reserve 11 75,168 132,800
Profit and Loss Account 62,941 43,732
SHAREHOLDERS' FUNDS 138,110 176,533
Page 1
Page 2
For the year ending 31 October 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 Mark Stephen Wearing
Director
05/03/2024
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
Anglesey Rentals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12245808 . The registered office is Jubilee House, East Beach, Lytham St. Annes, FY8 5FT.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Plant & Machinery 25% RB
Fixtures & Fittings 25% RB
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 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: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 November 2022 - 10,822 10,822
Additions 8,684 - 8,684
As at 31 October 2023 8,684 10,822 19,506
Depreciation
As at 1 November 2022 - 2,336 2,336
Provided during the period 1,154 2,121 3,275
As at 31 October 2023 1,154 4,457 5,611
Net Book Value
As at 31 October 2023 7,530 6,365 13,895
As at 1 November 2022 - 8,486 8,486
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 950,000
Revaluations (40,000)
As at 31 October 2023 910,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 25 -
Prepayments and accrued income 154 159
Other debtors 1 5,001
180 5,160
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security - 22,288
Accruals and deferred income 26 13
26 22,301
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 769,659 744,818
769,659 744,818
Page 4
Page 5
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2022 26,845 26,845
Deferred taxation (9,013 ) (9,013 )
Balance at 31 October 2023 17,832 17,832
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Reserves
Revaluation Reserve
£
As at 1 November 2022 132,800
Transfer to profit and loss (57,632 )
As at 31 October 2023 75,168
Page 5