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Registered Number: 10481131
England and Wales

 

 

 

D&T PERKINS PROPERTIES LTD



Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of D&T Perkins Properties Ltd for the year ended 30 November 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of D&T Perkins Properties Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of D&T Perkins Properties Ltd and state those matters that we have agreed to state to the Board of D&T Perkins Properties Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&T Perkins Properties Ltd and its members as a body for our work or for this report.

It is your duty to ensure that D&T Perkins Properties Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of D&T Perkins Properties Ltd. You consider that D&T Perkins Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of D&T Perkins Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
Hertfordshire
HP4 2AF
14 August 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investments 3 1,090,000    1,075,000 
1,090,000    1,075,000 
Current assets      
Cash at bank and in hand 3    9 
Creditors: amount falling due within one year (184,800)   (176,517)
Net current assets (184,797)   (176,508)
 
Total assets less current liabilities 905,203    898,492 
Creditors: amount falling due after more than one year (635,477)   (658,838)
Provisions for liabilities (47,500)   (43,750)
Net assets 222,226    195,904 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 222,126    195,804 
Shareholders' funds 222,226    195,904 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 14 August 2025 and were signed by:


-------------------------------
Dean Perkins
Director
2
General Information
D&T Perkins Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 10481131, registration address Unit 2D Tomo Industrial Estate, Packet Boat Lane, Uxbridge, UB8 2JP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the the rental of property, the policies adopted are as follows:
  • Rental of Property: Turnover from the rental of property is recognised on an accrual basis in line with the contract in place with the tenant. Rents are recognised when due for payment.
  • Other revenue: Recognition is when it is received or when the right to receive payment is established.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. Deferred tax assets and deferred tax liabilities are offset only if the company has legal right to set off against current tax liabilities and if they both relate to income tax levied by the same taxation authority on the same entity. 
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Significant Judgements and Estimates
Preparation of the financisal statements requires management to make significant judgements and estimates.  The following are considered the management judgements in applying the accounting policies of the Company that have the most significant effect on the financial statements. 
  • Investment Property
Management monitors the valuation of the investment properties regularly and has the knowledge and skill to assess the fair market value of the assets.  This is done in conjunction with local agents to ensure the carrying value is in line with the accounting policies. 

2.

Average number of employees


Average number of employees during the year was 0 (2023 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 December 2023 1,075,000    1,075,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
Revaluations 15,000    15,000 
At 30 November 2024 1,090,000    1,090,000 
Other Investments consists of Investment Property owned by the company. The director has revalued the properties to their Fair Value at the year end using his skill and judgement along with relevant research on the matter. 

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

5.

Related Parties

The company owed the members £142,888 (2023: £154,001) by way of an interest free loan, the loan was repayable on demand and has not been discounted. 
3