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Registered number: 12890977
Kebroyd Property Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12890977
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 703 937
Investments 4 492,744 213,503
493,447 214,440
CURRENT ASSETS
Debtors 5 750 705
Cash at bank and in hand 894 47,740
1,644 48,445
Creditors: Amounts Falling Due Within One Year 6 (239,350 ) (92,414 )
NET CURRENT ASSETS (LIABILITIES) (237,706 ) (43,969 )
TOTAL ASSETS LESS CURRENT LIABILITIES 255,741 170,471
Creditors: Amounts Falling Due After More Than One Year 7 (293,358 ) (159,510 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,494 ) (6,494 )
NET (LIABILITIES)/ASSETS (44,111 ) 4,467
CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 27,685 27,685
Profit and Loss Account (71,798 ) (23,220 )
SHAREHOLDERS' FUNDS (44,111) 4,467
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For the year ending 30 September 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 J R Bennett
Director
26th June 2024
The notes on pages 3 to 5 form part of these financial statements.
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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.
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:
Computer Equipment 25% Reducing Balance
1.4. Investment Properties
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
1.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. 
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 2)
3 2
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3. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 1,250
As at 30 September 2023 1,250
Depreciation
As at 1 October 2022 313
Provided during the period 234
As at 30 September 2023 547
Net Book Value
As at 30 September 2023 703
As at 1 October 2022 937
4. Investments
Other
£
Cost
As at 1 October 2022 213,503
Additions 279,241
As at 30 September 2023 492,744
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 492,744
As at 1 October 2022 213,503
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 750 -
Prepayments and accrued income - 705
750 705
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 1,200 1,950
Directors' loan accounts 238,150 90,464
239,350 92,414
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 293,358 159,510
293,358 159,510
The bank loans are secured on the assets to which they relate.
8. Ultimate Controlling Party
The company was controlled throughout the year by the directors who own 100% of the issued share capital.
9. General Information
Kebroyd Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12890977 . The registered office is The Mount, Kebroyd Mount, Sowerby Bridge, HX6 3JA.
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