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Registered number: 00645385
A. & E. Sharpe Properties Limited
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00645385
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,296 3,062
Investment Properties 5 1,265,000 1,195,000
Investments 6 37,703 42,297
1,304,999 1,240,359
CURRENT ASSETS
Debtors 7 2,870 2,614
Cash at bank and in hand 27,132 14,541
30,002 17,155
Creditors: Amounts Falling Due Within One Year 8 (20,332 ) (21,817 )
NET CURRENT ASSETS (LIABILITIES) 9,670 (4,662 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,314,669 1,235,697
PROVISIONS FOR LIABILITIES
Deferred Taxation (164,176 ) (151,095 )
NET ASSETS 1,150,493 1,084,602
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Fair Value Reserve 10 636,693 584,368
Profit and Loss Account 503,800 490,234
SHAREHOLDERS' FUNDS 1,150,493 1,084,602
Page 1
Page 2
For the year 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 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
Mrs S Marsh
Director
Mrs R Galloway
Director
14/03/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
A. & E. Sharpe Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00645385 . The registered office is 20 High Street, Hauxton, Cambridge, CB22 5HW.

The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The directors have considered the impact of Covid-19 on the financial statements and are of the opinion that the goiung concern basis remains appropriate.
2.3. 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.
Rental income is recognised when due. Income from investments is recognised when received.
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 25% on reducing balance
Computer Equipment 25% on reducing balance
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.
...CONTINUED
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2.6. Taxation - continued
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: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 July 2022 4,610 7,514 12,124
As at 30 June 2023 4,610 7,514 12,124
Depreciation
As at 1 July 2022 4,610 4,452 9,062
Provided during the period - 766 766
As at 30 June 2023 4,610 5,218 9,828
Net Book Value
As at 30 June 2023 - 2,296 2,296
As at 1 July 2022 - 3,062 3,062
The freehold investment property has a historical cost opf £481,818.
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Page 5
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 1,195,000
Revaluations 70,000
As at 30 June 2023 1,265,000
6. Investments
Listed
£
Cost
As at 1 July 2022 42,297
Revaluations (4,594 )
As at 30 June 2023 37,703
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 37,703
As at 1 July 2022 42,297
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,535 1,535
Other debtors 1,335 1,079
2,870 2,614
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 15,215 14,622
Taxation and social security 5,117 7,195
20,332 21,817
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
10. Reserves
Fair Value Reserve
£
As at 1 July 2022 584,368
Transfer to profit and loss 52,325
As at 30 June 2023 636,693
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