2022-08-012023-07-312023-07-31false0630899013-36 Colehill Gardens (Freehold) 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13-36 Colehill Gardens (Freehold) Limited

Registered Number
06308990
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

13-36 Colehill Gardens (Freehold) Limited
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

Peter Mackworth Gee
Amit Kaneria
Patrick Leonard

Registered Address

2 Dukes Court
Bognor Road
Chichester
PO19 8FX

Registered Number

06308990 (England and Wales)
13-36 Colehill Gardens (Freehold) Limited
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property350,56450,564
50,56450,564
Current assets
Debtors36,7032,010
Cash at bank and on hand200,390278,490
237,093280,500
Creditors amounts falling due within one year4(149,315)(192,972)
Net current assets (liabilities)87,77887,528
Total assets less current liabilities138,342138,092
Provisions for liabilities5(2,067)(2,067)
Net assets136,275136,025
Capital and reserves
Called up share capital1717
Other reserves15,85515,855
Profit and loss account120,403120,153
Shareholders' funds136,275136,025
The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2024, and are signed on its behalf by:
Amit Kaneria
Director
Registered Company No. 06308990
13-36 Colehill Gardens (Freehold) Limited
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20232022
Average number of employees during the year00
3.Investment property
The freehold was valued by the directors on 31 July 2023. Its original cost was £32,642 (2022: £32,642).

£
Fair value at 01 August 2250,564
At 31 July 2350,564
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables230-
Taxation and social security15395
Other creditors146,166191,527
Accrued liabilities and deferred income2,7661,350
Total149,315192,972
5.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)2,0672,067
Total2,0672,067