2023-12-012024-11-302024-11-30false13722263ST MARY LAND 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ST MARY LAND LIMITED

Registered Number
13722263
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

ST MARY LAND LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

PHILIPS, Jerjes Nazier

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

13722263 (England and Wales)
ST MARY LAND LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3334,751334,751
334,751334,751
Current assets
Debtors484,000-
Cash at bank and on hand4,5076,852
88,5076,852
Creditors amounts falling due within one year5(40,172)(348,636)
Net current assets (liabilities)48,335(341,784)
Total assets less current liabilities383,086(7,033)
Creditors amounts falling due after one year6(390,000)-
Net assets(6,914)(7,033)
Capital and reserves
Called up share capital100100
Profit and loss account(7,014)(7,133)
Shareholders' funds(6,914)(7,033)
The financial statements were approved and authorised for issue by the Director on 12 May 2025, and are signed on its behalf by:
PHILIPS, Jerjes Nazier
Director
Registered Company No. 13722263
ST MARY LAND LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Going concern
The Company's ability to trade is dependent upon the support of its director. Should this support cease to be forthcoming, fixed assets would be reclassified as current assets and restated at recoverable amounts, current assets would be restated at recoverable amounts and creditors falling due in more than one year would be reclassified as current. As the director has no intention of withdrawing this support, the financial statements have been prepared on a going concern basis.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 December 23334,751334,751
At 30 November 24334,751334,751
Net book value
At 30 November 24334,751334,751
At 30 November 23334,751334,751
4.Debtors: amounts due within one year

2024

2023

££
Other debtors84,000-
Total84,000-
5.Creditors: amounts due within one year

2024

2023

££
Other creditors39,476347,976
Accrued liabilities and deferred income696660
Total40,172348,636
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts390,000-
Total390,000-
7.Related party transactions
Included in the financial statements under Debtors: Amounts due within one year, is a significant balance with St George Land Limited £84,000 (2023: (£111,000)), a company controlled by the director.