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REGISTERED NUMBER: 07082330 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

ALL PROPERTY BUYER LIMITED

ALL PROPERTY BUYER LIMITED (REGISTERED NUMBER: 07082330)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALL PROPERTY BUYER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mrs J E Gifkins
Mr G S Gifkins





REGISTERED OFFICE: 40 Fordwich Hill
Hertford
Hertfordshire
SG14 2BQ





REGISTERED NUMBER: 07082330 (England and Wales)





ACCOUNTANTS: Gary J Cansick & Co
Chartered Accountants
Janelle House
6 Hartham Lane
Hertford
Hertfordshire
SG14 1QN

ALL PROPERTY BUYER LIMITED (REGISTERED NUMBER: 07082330)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 1,034,120 1,321,142
1,034,120 1,321,142

CURRENT ASSETS
Debtors 6 1,292 812
Cash at bank 5,140 11,747
6,432 12,559
CREDITORS
Amounts falling due within one year 7 117,764 368,693
NET CURRENT LIABILITIES (111,332 ) (356,134 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

922,788

965,008

PROVISIONS FOR LIABILITIES 72,005 108,110
NET ASSETS 850,783 856,898

CAPITAL AND RESERVES
Called up share capital 8 1 1
Fair value reserve 9 576,233 636,559
Retained earnings 274,549 220,338
SHAREHOLDERS' FUNDS 850,783 856,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ALL PROPERTY BUYER LIMITED (REGISTERED NUMBER: 07082330)

BALANCE SHEET - continued
30 NOVEMBER 2023


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:




Mrs J E Gifkins - Director



Mr G S Gifkins - Director


ALL PROPERTY BUYER LIMITED (REGISTERED NUMBER: 07082330)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

All Property Buyer Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

ALL PROPERTY BUYER LIMITED (REGISTERED NUMBER: 07082330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022
and 30 November 2023 466
DEPRECIATION
At 1 December 2022
and 30 November 2023 466
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022 1,321,142
Disposals (236,328 )
Revaluations (50,694 )
At 30 November 2023 1,034,120
NET BOOK VALUE
At 30 November 2023 1,034,120
At 30 November 2022 1,321,142

Fair value at 30 November 2023 is represented by:
£   
Valuation in 2021 562,928
Valuation in 2022 108,949
Valuation in 2023 (180,364 )
Cost 542,607
1,034,120

If the investment properties had not been revalued they would have been included at the following historical cost:

30.11.23 30.11.22
£    £   
Cost 542,607 649,265

The investment properties were valued on an open market basis on 30 November 2023 by the directors .

ALL PROPERTY BUYER LIMITED (REGISTERED NUMBER: 07082330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 1,292 812

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Taxation and social security 34,671 5,900
Other creditors 83,093 362,793
117,764 368,693

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
1 Ordinary Shares £1.00 1 1

9. RESERVES
Fair
value
reserve
£   
At 1 December 2022 636,559
Deferred tax on revaluation (9,632 )
Property revaluation (50,694 )

At 30 November 2023 576,233

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs J and Mr G Gifkins, by virtue of their 100% joint share holding.