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2022-06-30 02093404 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 02093404 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 02093404 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 02093404 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 02093404 dpl-frs:Item12 2021-07-01 2022-06-30 02093404 dpl-frs:Item12 2021-06-30 02093404 dpl-frs:Item12 2022-06-30 02093404 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 02093404 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 02093404 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 02093404 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 02093404 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 02093404 1 2021-07-01 2022-06-30 02093404 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 02093404
Goldenrock Properties Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Steiner & Co.
50 Cowick Street
Exeter
Devon
EX4 1AP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 02093404
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 450,000 450,000
450,000 450,000
Creditors: Amounts Falling Due Within One Year 5 (45,897 ) (47,484 )
NET CURRENT ASSETS (LIABILITIES) (45,897 ) (47,484 )
TOTAL ASSETS LESS CURRENT LIABILITIES 404,103 402,516
PROVISIONS FOR LIABILITIES
Deferred Taxation (67,823 ) (67,823 )
NET ASSETS 336,280 334,693
CAPITAL AND RESERVES
Called up share capital 6 512 512
Fair Value Reserve 7 331,135 331,135
Profit and Loss Account 4,633 3,046
SHAREHOLDERS' FUNDS 336,280 334,693
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 J Badham
Director
28th February 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Goldenrock Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02093404 . The registered office is Littlefield House, Salterton Road, Exmouth, Devon, EX8 5BW.
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. 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.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Cost or valuation as at 30 June 2023 represented by:
4. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 450,000
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 480 480
Directors' loan accounts 45,417 47,004
45,897 47,484
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 512 512
7. Reserves
Fair Value Reserve
£
As at 1 July 2022 331,135
As at 30 June 2023 331,135
Page 3