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frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 03326746
St David's Business Centre Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Copia Wealth & Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03326746
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,116,691 1,000,044
1,116,691 1,000,044
CURRENT ASSETS
Debtors 4 21,691 158,432
Cash at bank and in hand 64,163 57,311
85,854 215,743
Creditors: Amounts Falling Due Within One Year 5 (48,316 ) (68,520 )
NET CURRENT ASSETS (LIABILITIES) 37,538 147,223
TOTAL ASSETS LESS CURRENT LIABILITIES 1,154,229 1,147,267
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,642 ) (7,642 )
NET ASSETS 1,146,587 1,139,625
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Revaluation reserve 8 141,572 141,572
Profit and Loss Account 1,004,015 997,053
SHAREHOLDERS' FUNDS 1,146,587 1,139,625
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
Mr Peter Davies
Director
28th March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
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. 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.
1.3. 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:
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
1.4. 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.
1.5. 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.
...CONTINUED
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1.5. 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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 5)
3 5
3. Tangible Assets
Investment Properties Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 1,000,000 - 6,351 - 1,006,351
Additions - 85,245 36,450 2,698 124,393
As at 30 June 2023 1,000,000 85,245 42,801 2,698 1,130,744
Depreciation
As at 1 July 2022 - - 6,307 - 6,307
Provided during the period - 4,255 3,176 315 7,746
As at 30 June 2023 - 4,255 9,483 315 14,053
Net Book Value
As at 30 June 2023 1,000,000 80,990 33,318 2,383 1,116,691
As at 1 July 2022 1,000,000 - 44 - 1,000,044
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The analysis of the cost or valuation of the above assets is as follows:
Investment Properties Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
As at 30 June 2023
At cost - 85,245 42,801 2,698 130,744
At valuation 1,000,000 - - - 1,000,000
1,000,000 85,245 42,801 2,698 1,130,744
As at 1 July 2022
At cost 1,000,000 - 6,351 - 1,006,351
1,000,000 - 6,351 - 1,006,351
The investment property was valued at an open market value on 12 February 2018 by Vail Williams, property consultants and valuers. In the opinion of the directors, this value has not changed to the date of the balance sheet.
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,042 7,277
Prepayments and accrued income 6,216 -
Other debtors 1,617 3,144
Directors' loan accounts 4,816 148,011
21,691 158,432
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1,557
Corporation tax - 377
Other taxes and social security 347 92
VAT 6,926 13,592
Other creditors 37,362 49,546
Accruals and deferred income 3,681 3,356
48,316 68,520
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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Page 6
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr Peter Davies 148,011 - 143,195 - 4,815
The above loan is unsecured, interest free and repayable on demand.
8. Reserves
Revaluation Reserve
£
As at 1 July 2022 141,572
As at 30 June 2023 141,572
9. General Information
St David's Business Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03326746 . The registered office is Norcott, Mill Lane, Codsall, Wolverhampton, WV8 1EG.
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