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REGISTERED NUMBER: 05309187 (England and Wales)






Community Places Limited

Financial Statements

for the Year Ended 31 December 2023






Community Places Limited (Registered number: 05309187)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Community Places Limited

Company Information
for the year ended 31 December 2023







DIRECTORS: Mr P A Dunford
Mrs S Pilmer
Mrs S Ollerenshaw





SECRETARY: Mrs S Pilmer





REGISTERED OFFICE: Westleigh House
Wakefield Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8QJ





REGISTERED NUMBER: 05309187 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

Community Places Limited (Registered number: 05309187)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,442,395 1,448,889

CURRENT ASSETS
Debtors 5 507,198 506,277
Cash at bank and in hand 1,148,136 928,373
1,655,334 1,434,650
CREDITORS
Amounts falling due within one year 6 395,659 404,350
NET CURRENT ASSETS 1,259,675 1,030,300
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,702,070

2,479,189

CREDITORS
Amounts falling due after more than one
year

7

(6,014

)

-

PROVISIONS FOR LIABILITIES (143,138 ) (144,793 )
NET ASSETS 2,552,918 2,334,396

Community Places Limited (Registered number: 05309187)

Balance Sheet - continued
31 December 2023

2023 2022
Notes £    £    £    £   

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 2,552,818 2,334,296
SHAREHOLDERS' FUNDS 2,552,918 2,334,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 17 September 2024 and were signed on its behalf by:




Mrs S Pilmer - Director



Mrs S Ollerenshaw - Director


Community Places Limited (Registered number: 05309187)

Notes to the Financial Statements
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Community Places 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 functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

Turnover
Turnover represents the invoiced provision of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Leasehold property improvements - at varying rates on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Equipment - 25% on cost

Fixed assets are initially recorded at cost.

Government grants
Grants receivable in relation to revenue expenditure are credited to the profit and loss account in the period to which they relate.

Grants received in relation to capital expenditure are initially recorded as deferred grants and then credited to the profit and loss account over the useful economic life of the assets to which they relate.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Community Places Limited (Registered number: 05309187)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company contributes towards a Workplace pension scheme. Contributions are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 113 (2022 - 106 ) .

4. TANGIBLE FIXED ASSETS
Leasehold Fixtures
Freehold property and
property improvements fittings
£    £    £   
COST
At 1 January 2023 335,491 1,672,913 203,649
Additions - 7,422 27,333
Disposals - - -
At 31 December 2023 335,491 1,680,335 230,982
DEPRECIATION
At 1 January 2023 93,939 499,764 188,051
Charge for year 6,710 49,388 12,354
Eliminated on disposal - - -
At 31 December 2023 100,649 549,152 200,405
NET BOOK VALUE
At 31 December 2023 234,842 1,131,183 30,577
At 31 December 2022 241,552 1,173,149 15,598

Community Places Limited (Registered number: 05309187)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


4. TANGIBLE FIXED ASSETS - continued

Motor
vehicles Equipment Totals
£    £    £   
COST
At 1 January 2023 41,533 97,760 2,351,346
Additions 37,890 13,596 86,241
Disposals (33,615 ) (51,224 ) (84,839 )
At 31 December 2023 45,808 60,132 2,352,748
DEPRECIATION
At 1 January 2023 31,521 89,182 902,457
Charge for year 4,075 6,887 79,414
Eliminated on disposal (20,294 ) (51,224 ) (71,518 )
At 31 December 2023 15,302 44,845 910,353
NET BOOK VALUE
At 31 December 2023 30,506 15,287 1,442,395
At 31 December 2022 10,012 8,578 1,448,889

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 324,551 281,392
Amounts due from connected parties - 130,000
Other debtors 40,418 32,698
Prepayments and accrued income 142,229 62,187
507,198 506,277

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 65,509 68,934
Corporation tax 121,070 119,096
Social security and other taxes 41,204 40,632
Other creditors 64,722 59,085
Accruals and deferred income 103,154 116,603
395,659 404,350

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 6,014 -

Community Places Limited (Registered number: 05309187)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 1,167 1,167

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
NIL Ordinary £1 - 100
50 A Ordinary £1 50 -
50 B Ordinary £1 50 -
100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Mrs S Pilmer
Balance outstanding at start of year - 68,433
Amounts repaid - (68,433 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -