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2021-11-01
Sage Accounts Production Advanced 2021 - FRS102_2021
563
563
10
10
10
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xbrli:shares
iso4217:GBP
08604665
2021-11-01
2022-10-31
08604665
2022-10-31
08604665
2020-11-01
2021-10-31
08604665
2021-10-31
08604665
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2021-11-01
2022-10-31
08604665
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2021-11-01
2022-10-31
08604665
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2022-10-31
08604665
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2021-11-01
2022-10-31
08604665
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2021-11-01
2022-10-31
08604665
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2022-10-31
08604665
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2021-10-31
08604665
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2022-10-31
08604665
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2021-10-31
08604665
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2022-10-31
08604665
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2021-10-31
08604665
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2022-10-31
08604665
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2022-10-31
08604665
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2021-10-31
08604665
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2022-10-31
08604665
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2022-10-31
08604665
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2022-10-31
08604665
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2022-10-31
08604665
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2022-10-31
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08604665
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2021-10-31
COMPANY REGISTRATION NUMBER:
08604665
Unaudited Financial Statements |
|
Year ended 31 October 2022
Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements |
2 |
|
|
Statement of income and retained earnings |
3 |
|
|
Statement of financial position |
4 |
|
|
Notes to the financial statements |
5 |
|
|
Year ended 31 October 2022
The director presents his report and the unaudited financial statements of the company for the year ended
31 October 2022
.
Director
The director who served the company during the year was as follows:
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
24 July 2023
and signed on behalf of the board by:
Registered office: |
Counsells Chartered Accountants |
49 Smithbrook Kilns |
Cranleigh |
Surrey |
GU6 8JJ |
|
Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
CH (Jacobs Yard) Limited |
|
Year ended 31 October 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CH (Jacobs Yard) Limited for the year ended 31 October 2022, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of CH (Jacobs Yard) Limited in accordance with the terms of our engagement letter dated 26 February 2015. Our work has been undertaken solely to prepare for your approval the financial statements of CH (Jacobs Yard) Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CH (Jacobs Yard) Limited and its director for our work or for this report.
It is your duty to ensure that CH (Jacobs Yard) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CH (Jacobs Yard) Limited. You consider that CH (Jacobs Yard) Limited 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 financial statements of CH (Jacobs Yard) Limited. 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 financial statements.
COUNSELLS
Chartered accountants
Smithbrook Kilns
Cranleigh
Surrey
United Kingdom
GU6 8JJ
24 July 2023
Statement of Income and Retained Earnings |
|
Year ended 31 October 2022
Administrative expenses |
563 |
563 |
|
---- |
---- |
Operating loss |
(
563) |
(
563) |
|
|
|
|
---- |
---- |
Loss before taxation |
(
563) |
(
563) |
|
|
|
Tax on loss |
– |
– |
|
---- |
---- |
Loss for the financial year and total comprehensive income |
(
563) |
(
563) |
|
---- |
---- |
|
|
|
All the activities of the company are from continuing operations.
Statement of Financial Position |
|
31 October 2022
Fixed assets
Current assets
Debtors |
5 |
14,404 |
|
14,404 |
Cash at bank and in hand |
2 |
|
2 |
|
-------- |
|
-------- |
|
14,406 |
|
14,406 |
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
30,453 |
|
29,890 |
|
-------- |
|
-------- |
Net current liabilities |
|
16,047 |
15,484 |
|
|
-------- |
-------- |
Total assets less current liabilities |
|
(
16,037) |
(
15,474) |
|
|
-------- |
-------- |
|
|
|
|
|
Capital and reserves
Called up share capital |
7 |
|
2 |
2 |
Profit and loss account |
|
(
16,039) |
(
15,476) |
|
|
-------- |
-------- |
Shareholders deficit |
|
(
16,037) |
(
15,474) |
|
|
-------- |
-------- |
|
|
|
|
|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
24 July 2023
, and are signed on behalf of the board by:
Company registration number:
08604665
Notes to the Financial Statements |
|
Year ended 31 October 2022
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Counsells Chartered Accountants, 49 Smithbrook Kilns, Cranleigh, Surrey, GU6 8JJ.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4.
Investments
|
Shares in group undertakings |
|
£ |
Cost |
|
At 1 November 2021 and 31 October 2022 |
10 |
|
---- |
Impairment |
|
At 1 November 2021 and 31 October 2022 |
– |
|
---- |
|
|
Carrying amount |
|
At 31 October 2022 |
10 |
|
---- |
At 31 October 2021 |
10 |
|
---- |
|
|
Subsidiaries, associates and other investments
|
Class of share |
Percentage of shares held |
Subsidiary undertakings |
|
|
Port Moresby Homes Ltd |
Ordinary |
100 |
|
|
|
The company owns 100% of the issued share capital of Port Moresby Homes Ltd
.
5.
Debtors
|
2022 |
2021 |
|
£ |
£ |
Other debtors |
14,404 |
14,404 |
|
-------- |
-------- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2022 |
2021 |
|
£ |
£ |
Trade creditors |
2,019 |
1,346 |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
10 |
10 |
Social security and other taxes |
8,660 |
8,770 |
Other creditors |
19,764 |
19,764 |
|
-------- |
-------- |
|
30,453 |
29,890 |
|
-------- |
-------- |
|
|
|
7.
Called up share capital
Issued, called up and fully paid
|
2022 |
2021 |
|
No. |
£ |
No. |
£ |
Ordinary shares of £ 1 each |
2 |
2 |
2 |
2 |
|
---- |
---- |
---- |
---- |
|
|
|
|
|
8.
Related party transactions
The company was under the control of Mr
B Grove
throughout the current and previous year. Mr B Grove
is the managing director and sole shareholder. At the year end companies controlled by the directors were owed £19,214 (2021: £19,214). At the year end companies controlled by the directors owed this company £14,404 (2021: £14,404).