IRIS Accounts Production v25.1.3.33 09951355 Board of Directors Board of Directors 1.9.23 31.8.24 31.8.24 29.5.25 0 0 false true false false true false Auditors Opinion Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh099513552023-08-31099513552024-08-31099513552023-09-012024-08-31099513552022-08-31099513552022-09-012023-08-31099513552023-08-3109951355ns15:EnglandWales2023-09-012024-08-3109951355ns14:PoundSterling2023-09-012024-08-3109951355ns10:Director12023-09-012024-08-3109951355ns10:Director22023-09-012024-08-3109951355ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3109951355ns10:SmallEntities2023-09-012024-08-3109951355ns10:Audited2023-09-012024-08-3109951355ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3109951355ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3109951355ns10:FullAccounts2023-09-012024-08-3109951355ns10:RegisteredOffice2023-09-012024-08-3109951355ns5:CurrentFinancialInstruments2024-08-3109951355ns5:CurrentFinancialInstruments2023-08-3109951355ns5:ShareCapital2024-08-3109951355ns5:ShareCapital2023-08-3109951355ns5:RetainedEarningsAccumulatedLosses2024-08-3109951355ns5:RetainedEarningsAccumulatedLosses2023-08-3109951355ns5:Secured2024-08-3109951355ns5:Secured2023-08-31
REGISTERED NUMBER: 09951355 (England and Wales)














Financial Statements for the Year Ended 31 August 2024

for

Carpenter Investments 1 Kings Dock Ltd

Carpenter Investments 1 Kings Dock Ltd (Registered number: 09951355)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Carpenter Investments 1 Kings Dock Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: A J Beer
D C Brewitt





REGISTERED OFFICE: Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW





REGISTERED NUMBER: 09951355 (England and Wales)





AUDITORS: Douglas Fairless Partnership
Chartered Certified Accountants
and Statutory Auditors
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW

Carpenter Investments 1 Kings Dock Ltd (Registered number: 09951355)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Investment property 4 4,614,179 4,381,973

CURRENT ASSETS
Debtors 5 595 200,000
Cash at bank 2,493 1,240
3,088 201,240
CREDITORS
Amounts falling due within one year 6 5,716,793 5,175,643
NET CURRENT LIABILITIES (5,713,705 ) (4,974,403 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,099,526

)

(592,430

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (1,099,527 ) (592,431 )
SHAREHOLDERS' FUNDS (1,099,526 ) (592,430 )

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 29 May 2025 and were signed on its behalf by:




A J Beer - Director



D C Brewitt - Director


Carpenter Investments 1 Kings Dock Ltd (Registered number: 09951355)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Carpenter Investments 1 Kings Dock Ltd 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.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The Investment Property is initially recognised at cost; cost includes the purchase cost, costs of development to bring the site into use and any other directly attributable expenditure. Subsequently, it is measured at fair value at the reporting date. The surplus or deficit on revaluation is recognised in the profit & loss account.

The fair value surplus and deficits recognised in the profit loss account are non-distributable reserves and are shown separately on the face of the balance sheet as non-distributable retained earnings. The amounts held in non-distributable reserves for the fair value adjustments are shown after providing for deferred taxation.

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 third parties and loans to and from related parties

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Carpenter Investments 1 Kings Dock Ltd (Registered number: 09951355)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 4,381,973
Additions 232,206
At 31 August 2024 4,614,179
NET BOOK VALUE
At 31 August 2024 4,614,179
At 31 August 2023 4,381,973

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
VAT 595 200,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 1,032,907 2,664,532
Other loans - 1,201,233
Trade creditors 299,529 127,730
Other creditors 3,635,000 842,500
Inter-company 200,000 -
Accrued expenses 549,357 339,648
5,716,793 5,175,643

7. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 1,032,907 -

Charles Street Commercial Investments Limited have a charge over 1 kings dock street liverpool L1 8JS.

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Gregory Newton FCCA (Senior Statutory Auditor)
for and on behalf of Douglas Fairless Partnership

9. ULTIMATE PARENT COMPANY

The ultimate parent company is Carpenter Investments Ltd.

The registered office of the parent is as follows.

Seymour Chambers
92 London Road
Liverpool
L3 5NW