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REGISTERED NUMBER: SC646659 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Cesar Property Management Limited

Cesar Property Management Limited (Registered number: SC646659)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

Cesar Property Management Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: C Pulle





REGISTERED OFFICE: Blue Square Offices
272 Bath Street
Glasgow
G2 4JR





REGISTERED NUMBER: SC646659 (Scotland)





ACCOUNTANTS: Nielsens
Chartered Accountants
The Gatehouse
453 Cranbrook Road
Ilford
Essex
IG2 6EW

Cesar Property Management Limited (Registered number: SC646659)

Abridged Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 850 1,000
Investment property 5 120,030 105,280
120,880 106,280

CURRENT ASSETS
Debtors 1,830 1,875
Cash at bank 3,140 2,466
4,970 4,341
CREDITORS
Amounts falling due within one year 50,925 37,110
NET CURRENT LIABILITIES (45,955 ) (32,769 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,925

73,511

CREDITORS
Amounts falling due after more than one
year

75,000

75,000
NET LIABILITIES (75 ) (1,489 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (76 ) (1,490 )
SHAREHOLDERS' FUNDS (75 ) (1,489 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Cesar Property Management Limited (Registered number: SC646659)

Abridged Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2024 and were signed by:





C Pulle - Director


Cesar Property Management Limited (Registered number: SC646659)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Cesar Property Management Limited is a private company, limited by shares , registered in Scotland. 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.

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.
Fixtures, fittings & equipment - 15% on reducing balance

Investment property
In the director's opinion the value of the property investments is not significantly different to their cost and obtaining their independent valuation would not be cost effective. In addition, they are not depreciated as they are maintained regularly to retain value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 ) .

Cesar Property Management Limited (Registered number: SC646659)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2022
and 30 November 2023 1,500
DEPRECIATION
At 1 December 2022 500
Charge for year 150
At 30 November 2023 650
NET BOOK VALUE
At 30 November 2023 850
At 30 November 2022 1,000

5. INVESTMENT PROPERTY

In the director's opinion the value of the property investment is not significantly different to the cost, as shown, and obtaining an independent valuation of the property would not be cost effective. Also, the property or the land element are not depreciated as property is maintained regularly to retain value.

6. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Bank loans 75,000 75,000

7. ULTIMATE CONTROLLING PARTY

The controlling party is C Pulle.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Cesar Property Management Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cesar Property Management Limited for the year ended 30 November 2023 which comprise the Statement of Income and Retained Earnings, Abridged Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cesar Property Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cesar Property Management Limited and state those matters that we have agreed to state to the director of Cesar Property Management Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cesar Property Management Limited and its director for our work or for this report.

It is your duty to ensure that Cesar Property Management 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 profit of Cesar Property Management Limited. You consider that Cesar Property Management 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 Cesar Property Management 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.






Nielsens
Chartered Accountants
The Gatehouse
453 Cranbrook Road
Ilford
Essex
IG2 6EW


27 August 2024