Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31No description of principal activity2falsefalse2023-04-012falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13244323 2023-04-01 2024-03-31 13244323 2022-04-01 2023-03-31 13244323 2024-03-31 13244323 2023-03-31 13244323 c:Director1 2023-04-01 2024-03-31 13244323 d:LeaseholdInvestmentProperty 2023-04-01 2024-03-31 13244323 d:LeaseholdInvestmentProperty 2024-03-31 13244323 d:LeaseholdInvestmentProperty 2023-03-31 13244323 d:LeaseholdInvestmentProperty 2 2023-04-01 2024-03-31 13244323 d:CurrentFinancialInstruments 2024-03-31 13244323 d:CurrentFinancialInstruments 2023-03-31 13244323 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13244323 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13244323 d:ShareCapital 2024-03-31 13244323 d:ShareCapital 2023-03-31 13244323 d:OtherMiscellaneousReserve 2024-03-31 13244323 d:OtherMiscellaneousReserve 2023-03-31 13244323 d:RetainedEarningsAccumulatedLosses 2024-03-31 13244323 d:RetainedEarningsAccumulatedLosses 2023-03-31 13244323 c:FRS102 2023-04-01 2024-03-31 13244323 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13244323 c:FullAccounts 2023-04-01 2024-03-31 13244323 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13244323 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 13244323



 
 
 
 
L&D PARKER PROPERTIES LIMITED
 
 
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024

 
L&D PARKER PROPERTIES LIMITED
REGISTERED NUMBER:13244323

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
395,000
300,000

  
395,000
300,000

Current assets
  

Cash at bank and in hand
  
1,055
1,433

  
1,055
1,433

Creditors: amounts falling due within one year
 5 
(398,407)
(296,614)

Net current liabilities
  
 
 
(397,352)
 
 
(295,181)

Total assets less current liabilities
  
(2,352)
4,819


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
(2,839)
(2,413)

Fair value reserve
  
387
7,132

  
(2,352)
4,819


Page 1

 
L&D PARKER PROPERTIES LIMITED
REGISTERED NUMBER:13244323
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 July 2024.





L Parker
Director

Page 2

 
L&D PARKER PROPERTIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

L&D Parker Properties Limited is incorporated and domiciled in England and Wales.  The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Turnover

Turnover represents rental income receivable in respect of the accounting period.

 
2.3

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans with related parties.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
L&D PARKER PROPERTIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Investment property


Long term leasehold investment property

£



Valuation


At 1 April 2023
300,000


Additions at cost
101,745


Surplus on revaluation
(6,745)



At 31 March 2024
395,000

The 2024 valuations were made by the director, on an open market value for existing use basis.







5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
372

Other creditors
396,025
294,022

Accruals and deferred income
2,382
2,220

398,407
296,614


 
Page 4