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Company registration number: 00868087











Douglas Gordon Properties Limited
Financial statements
Information for filing with the registrar
For the Year Ended 31 March 2024

















Coveney Nicholls Partnership LLP
Chartered Accountants & Statutory Auditor
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
Douglas Gordon Properties Limited
Registered number:00868087

Balance Sheet
As at 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
3,825,000
3,825,000

  
3,825,000
3,825,000

  

Total assets less current liabilities
  
 
 
3,825,000
 
 
3,825,000

Provisions for liabilities
  

Deferred tax
  
(695,963)
(695,963)

  
 
 
(695,963)
 
 
(695,963)

Net assets
  
3,129,037
3,129,037


Capital and reserves
  

Called up share capital 
  
60,000
60,000

Revaluation reserve
 5 
2,658,075
2,658,075

Profit and loss account
 5 
410,962
410,962

  
3,129,037
3,129,037


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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 March 2025.


James Douglas Strachan Gordon
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
Douglas Gordon Properties Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 March 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Warren Lodge Hotel, Church Square, Shepperton, Middlesex, TW17 9JZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
Douglas Gordon Properties Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 March 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is provided on the following basis:

Freehold property
-
No depreciation is charged in respect of freehold land and buildings.

No depreciation is charged in respect of freehold land and buildings. The company undertakes an active refurbishment programme such that the directors consider the residual value of the properties to be such that depreciation would not be significant.

 
2.4

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 3

 
Douglas Gordon Properties Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 March 2024

3.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 April 2023
3,955,590



At 31 March 2024

3,955,590



Depreciation


At 1 April 2023
130,590



At 31 March 2024

130,590



Net book value



At 31 March 2024
3,825,000



At 31 March 2023
3,825,000

The investment properties were revalued on a market value basis at 31 March 2024 by the directors, one of whom is a qualified chartered surveyor. The directors do not consider that the valuation has materially changed.
Tangible assets held at valuation
The Warren Lodge Hotel was revalued as at 30 September 2005 by the Royal Bank of Scotland, based on an open market existing use basis. The balance of freehold properties were valued on the same basis by Winser, Chartered Surveyors, as at March 2006.
The hotel and other properties were revalued by the directors, one of whom is a qualified Chartered Surveyor, on the same basis, at 31 March 2024. The directors do not consider that the valuation has materially changed


4.


Deferred taxation




2024


£






At beginning of year
(695,963)



At end of year
(695,963)

Page 4

 
Douglas Gordon Properties Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 March 2024
 
4.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Revaluation reserve
(695,963)
(695,963)

(695,963)
(695,963)


5.


Reserves

Revaluation reserve

A reserve that contains the balance of revaluations of freehold property.

Profit and loss account

A reserve that contains the balance of retained earnings to carry forward.


6.


Contingent liabilities

The company has given a gurantee in favour of National Westminster Bank PLC in respect of the borrowings of fellow subsidiary company, Shepperton Hotels Limited. The outstanding borrowings at 31 March 2024 totalled £1,160,166


7.


Related party transactions

The company was under the control of Mr DJS Gordon, a former director and members of his close family throughout the current and previous year.
The company has taken advantage of the exemption from disclosing related party transactions with other wholly own subsidiaries of the group.
No other transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.


8.


Controlling party

The company is a wholly owned subsidiary of Shepperton Hotels Holdings Limited, a company registered in England & Wales. Shepperton Hotels Holdings Limited is not controlled by any one party.  The registered office of Shepperton Hotels Holdings Limited is Warren Lodge Hotel, Church Square, Shepperton, Middlesex, TW17 9JZ.

Page 5

 
Douglas Gordon Properties Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 March 2024

9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2024 was unqualified.

The audit report was signed on 25 March 2025 by John Mabey (Senior Statutory Auditor) on behalf of Coveney Nicholls Partnership LLP.

Page 6