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Registered number: 11184043
Resin Property Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Eyre & Co Accountants Limited
294 Balby Road
Doncaster
DN4 0QF
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Robert Ayrton
Mr Carl Taylor
Company Number 11184043
Registered Office Resbuild House, Unit 4 Durham Lane
Armthorpe
Doncaster
DN3 3FE
Accountants Eyre & Co Accountants Limited
294 Balby Road
Doncaster
DN4 0QF
Page 1
Page 2
Balance Sheet
Registered number: 11184043
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 3 1,145,000 1,145,000
1,145,000 1,145,000
CURRENT ASSETS
Debtors 4 51,851 26,351
Cash at bank and in hand 31,268 50,488
83,119 76,839
Creditors: Amounts Falling Due Within One Year 5 (24,783 ) (34,241 )
NET CURRENT ASSETS (LIABILITIES) 58,336 42,598
TOTAL ASSETS LESS CURRENT LIABILITIES 1,203,336 1,187,598
Creditors: Amounts Falling Due After More Than One Year 6 (445,434 ) (456,539 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,312 ) (39,312 )
NET ASSETS 718,590 691,747
CAPITAL AND RESERVES
Called up share capital 8 200 200
Revaluation reserve 9 140,000 140,000
Profit and Loss Account 578,390 551,547
SHAREHOLDERS' FUNDS 718,590 691,747
Page 2
Page 3
For the year ending 31 December 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 Carl Taylor
Director
04/03/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
1.3. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Cost or valuation as at 31 December 2023 represented by:
Investment property was valued on an open market basis by PPH Commercial.
3. Investment Property
2023
£
Fair Value
As at 1 January 2023 and 31 December 2023 1,145,000
Page 4
Page 5
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 51,000 25,500
Prepayments and accrued income 400 400
VAT 251 251
Called up share capital not paid 200 200
51,851 26,351
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1,507
Bank loans and overdrafts 17,912 22,868
Corporation tax 6,296 9,116
Accruals and deferred income 575 750
24,783 34,241
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 445,434 456,539
445,434 456,539
7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by way of a legal charge over the property.
2023 2022
£ £
8. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 200 200
Amount of Allotted, Called Up Share Capital 200 200
9. Reserves
Revaluation Reserve
£
As at 1 January 2023 140,000
As at 31 December 2023 140,000
Page 5