1 February 2024 false Taxfiler 2024.6 03143324business:PrivateLimitedCompanyLtd2024-02-012025-01-31 031433242024-01-31 031433242024-02-012025-01-31 03143324business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 03143324business:FilletedAccounts2024-02-012025-01-31 031433242025-01-31 03143324business:Director12024-02-012025-01-31 03143324business:RegisteredOffice2024-02-012025-01-31 031433242024-01-31 03143324core:WithinOneYear2025-01-31 03143324core:WithinOneYear2024-01-31 03143324core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 03143324core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 03143324core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 03143324core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 03143324core:PreviouslyStatedAmount2025-01-31 03143324core:PreviouslyStatedAmount2024-01-31 03143324business:SmallEntities2024-02-012025-01-31 03143324countries:EnglandWales2024-02-012025-01-31 03143324core:LandBuildings2024-02-012025-01-31 03143324core:PlantMachinery2024-02-012025-01-31 03143324core:ComputerEquipment2024-02-012025-01-31 03143324core:LandBuildings2024-01-31 03143324core:PlantMachinery2024-01-31 03143324core:ComputerEquipment2024-01-31 03143324core:LandBuildings2025-01-31 03143324core:PlantMachinery2025-01-31 03143324core:ComputerEquipment2025-01-31 03143324business:OrdinaryShareClass12024-02-012025-01-31 03143324business:OrdinaryShareClass12023-02-012024-01-31 031433242023-02-012024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 03143324 (England and Wales)
Accept Properties Ltd. Unaudited accounts for the year ended 31 January 2025
Accept Properties Ltd. Unaudited accounts Contents
Page
- 2 -
Accept Properties Ltd. Company Information for the year ended 31 January 2025
Director
Russell Anthony Shaw
Company Number
03143324 (England and Wales)
Registered Office
PRIMROSE FARM CROSSLEY LANE MIRFIELD WEST YORKSHIRE WF14 0NR ENGLAND
- 3 -
Accept Properties Ltd. Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,003 
- 
Current assets
Inventories
694,469 
497,486 
Debtors
490 
3,634 
Cash at bank and in hand
529 
18,740 
695,488 
519,860 
Creditors: amounts falling due within one year
(469,188)
(259,422)
Net current assets
226,300 
260,438 
Net assets
250,303 
260,438 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
249,303 
259,438 
Shareholders' funds
250,303 
260,438 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 October 2025 and were signed on its behalf by
Russell Anthony Shaw Director Company Registration No. 03143324
- 4 -
Accept Properties Ltd. Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Accept Properties Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03143324. The registered office is PRIMROSE FARM, CROSSLEY LANE, MIRFIELD, WEST YORKSHIRE, WF14 0NR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
equally over the lease period
Plant & machinery
20% straight line
Computer equipment
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Accept Properties Ltd. Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
- 
2,745 
7,444 
10,189 
Additions
21,163 
3,500 
- 
24,663 
At 31 January 2025
21,163 
6,245 
7,444 
34,852 
Depreciation
At 1 February 2024
- 
2,745 
7,444 
10,189 
Charge for the year
441 
219 
- 
660 
At 31 January 2025
441 
2,964 
7,444 
10,849 
Net book value
At 31 January 2025
20,722 
3,281 
- 
24,003 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
60 
49 
Accrued income and prepayments
430 
3,585 
490 
3,634 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
890 
3,000 
Other creditors
1,620 
755 
Loans from directors
465,787 
254,264 
Accruals
891 
1,403 
469,188 
259,422 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -