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Registered Number: 05342370
England and Wales

 

 

 

PROPERTY MANAGEMENT (YORK) LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 62,658    62,905 
Investments 4   6,902 
62,658    69,807 
Current assets      
Debtors 5 344    3,500 
Cash at bank and in hand 13,248    31,674 
13,592    35,174 
Creditors: amount falling due within one year 6 (6,160)   (29,080)
Net current assets 7,432    6,094 
 
Total assets less current liabilities 70,090    75,901 
Provisions for liabilities 7   (47)
Net assets 70,090    75,854 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 69,990    75,754 
Shareholder's funds 70,090    75,854 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 April 2024 and were signed on its behalf by:


-------------------------------
Mrs C M Rogers
Director
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General Information
Property Management (York) Limited is a private company, limited by shares, registered in England and Wales, registration number 05342370, registration address Newton Lodge, Main Street, Everingham, YORK, YO42 4JD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Turnover
Turnover represents amounts receivable for ground rents and fees for the year.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer equipment 3 years straight line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 January 2023 62,658    740    63,398 
Additions    
Disposals    
At 31 December 2023 62,658    740    63,398 
Depreciation
At 01 January 2023   493    493 
Charge for year   247    247 
On disposals    
At 31 December 2023   740    740 
Net book values
Closing balance as at 31 December 2023 62,658      62,658 
Opening balance as at 01 January 2023 62,658    247    62,905 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 January 2023 6,902    6,902 
Additions  
Transfer to/from tangible fixed assets  
Disposals (6,902)   (6,902)
At 31 December 2023  

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   3,500 
Prepayments & Accrued Income 344   
344    3,500 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   899 
Taxation and Social Security 3,939    2,015 
Other Creditors 2,221    26,166 
6,160    29,080 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax   47 
  47 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

9.

Director’s loan

Directors' transactions

Included in creditors falling due within one year is an amount of £143 (2022 - £9,158) due to Mrs C M Rogers, a director of the company.

Dividends totalling £22,500 (2022 - £2,000) were paid during the year, in respect of shares held by the company's directors.
2