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REGISTERED NUMBER: 03548498 (England and Wales)














COUNTRY COMMERCIAL PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


COUNTRY COMMERCIAL PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: W R J Moss





REGISTERED OFFICE: Landgate Chambers
24 Landgate
Rye
East Sussex
TN31 7LJ





REGISTERED NUMBER: 03548498 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
Landgate Chambers
24 Landgate
Rye
East Sussex
TN31 7LJ

COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,198,900 6,999,590
Investments 5 182,185 166,809
7,381,085 7,166,399

CURRENT ASSETS
Debtors 6 5,637 3,214
Cash at bank 35,723 92,227
41,360 95,441
CREDITORS
Amounts falling due within one year 7 254,989 287,652
NET CURRENT LIABILITIES (213,629 ) (192,211 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,167,456

6,974,188

CREDITORS
Amounts falling due after more than
one year

8

(3,095,428

)

(3,137,361

)

PROVISIONS FOR LIABILITIES (534,517 ) (484,518 )
NET ASSETS 3,537,511 3,352,309

CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 3,251,753 3,101,753
Retained earnings 285,658 250,456
SHAREHOLDERS' FUNDS 3,537,511 3,352,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 director and authorised for issue on 8 November 2023 and were signed by:





W R J Moss - Director


COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Country Commercial Properties Limited 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 as modified by the revaluation of certain assets.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 1 (2022 - 1 ) .

COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST OR VALUATION
At 1 October 2022 6,995,000 26,641 12,798 7,034,439
Revaluations 200,000 - - 200,000
At 30 September 2023 7,195,000 26,641 12,798 7,234,439
DEPRECIATION
At 1 October 2022 - 25,020 9,829 34,849
Charge for year - 243 447 690
At 30 September 2023 - 25,263 10,276 35,539
NET BOOK VALUE
At 30 September 2023 7,195,000 1,378 2,522 7,198,900
At 30 September 2022 6,995,000 1,621 2,969 6,999,590

Cost or valuation at 30 September 2023 is represented by:

Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
Valuation in 2015 538,500 - - 538,500
Valuation in 2016 (540,000 ) - - (540,000 )
Valuation in 2017 (5,000 ) - - (5,000 )
Valuation in 2018 538,500 - - 538,500
Valuation in 2019 250,336 - - 250,336
Valuation in 2020 49,340 - - 49,340
Valuation in 2021 1,008,910 - - 1,008,910
Valuation in 2022 960,250 - - 960,250
Valuation in 2023 200,000 - - 200,000
Cost 4,194,164 26,641 12,798 4,233,603
7,195,000 26,641 12,798 7,234,439

5. FIXED ASSET INVESTMENTS

2023 2022
£    £   
Participating interests 33 33
Loans to undertakings in which the
company has a participating interest

182,152

166,776
182,185 166,809

COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Interest
in other
participating
interests
£   
COST
At 1 October 2022
and 30 September 2023 33
NET BOOK VALUE
At 30 September 2023 33
At 30 September 2022 33
Loans to
other
participating
interests
£   
At 1 October 2022 166,776
New in year 15,376
At 30 September 2023 182,152

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,637 3,214

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 13,689 7,810
Taxation and social security 10,917 7,601
Other creditors 230,383 272,241
254,989 287,652

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 38,426 43,982
Amounts owed to group undertakings 2,397,502 2,463,879
Other creditors 659,500 629,500
3,095,428 3,137,361

COUNTRY COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03548498)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Revaluation
reserve
£   
At 1 October 2022 3,101,753
Revaluation 150,000

At 30 September 2023 3,251,753

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
W R J Moss
Balance outstanding at start of year - -
Amounts advanced 984 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 984 -