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TDLR Properties Limited

Registered Number
11309888
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

TDLR Properties Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

D Bowden
R Bowden

Registered Address

30wren Drive
Waltham Abbey
EN9 3TX

Registered Number

11309888 (England and Wales)
TDLR Properties Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3200,000147,186
200,000147,186
Current assets
Debtors4356-
Cash at bank and on hand4,43210,474
4,78810,474
Creditors amounts falling due within one year5(53,038)(56,964)
Net current assets (liabilities)(48,250)(46,490)
Total assets less current liabilities151,750100,696
Creditors amounts falling due after one year6(130,532)(127,500)
Provisions for liabilities8(10,035)-
Net assets11,183(26,804)
Capital and reserves
Called up share capital100100
Profit and loss account11,083(26,904)
Shareholders' funds11,183(26,804)
The financial statements were approved and authorised for issue by the Board of Directors on 20 January 2025, and are signed on its behalf by:
R Bowden
Director
Registered Company No. 11309888
TDLR Properties Limited
Notes to the Financial Statements
for the year ended 30 April 2024

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 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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.
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.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Investment property
Investment property was valued on an open market basis on 30 April 2024 by the directors.

£
Fair value at 01 May 23147,186
Fair value adjustments52,814
At 30 April 24200,000
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income356-
Total356-
5.Creditors: amounts due within one year

2024

2023

££
Other creditors52,67856,186
Accrued liabilities and deferred income360778
Total53,03856,964
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts130,532127,500
Total130,532127,500
7.Secured creditors
The bank borrowings are secured by a legal charge over the properties owned by the company.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,035-
Total10,035-
9.Related party transactions
As at the balance sheet date the company owed directors £51,705 (2023: £56,186).
10.Further information regarding the company's financial position
Retained earnings as disclosed on the face of the balance sheet also include revaluation gains and deferred tax provision on these gains. These are not distributable reserves. Therefore retained earnings as at the balance sheet date included gains of £52,814 (2023: £Nil).