2024-04-012025-03-312025-03-31false13991150CLAREMONT COURT COMMERCE 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CLAREMONT COURT COMMERCE LTD

Registered Number
13991150
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

CLAREMONT COURT COMMERCE LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Douglas William May-Heggie
Valerie Ann May-Heggie
Karen Louise Meeajun

Registered Address

Unit 4 City Limits
Danehill
Reading
RG6 4UP

Registered Number

13991150 (England and Wales)
CLAREMONT COURT COMMERCE LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3575875
Investment property41,975,0002,040,000
1,975,5752,040,875
Current assets
Debtors513,9251,958
Cash at bank and on hand14,16711,052
28,09213,010
Creditors amounts falling due within one year6(12,830)(12,315)
Net current assets (liabilities)15,262695
Total assets less current liabilities1,990,8372,041,570
Net assets1,990,8372,041,570
Capital and reserves
Called up share capital100100
Share premium2,039,9002,039,900
Other reserves(65,000)-
Profit and loss account15,8371,570
Shareholders' funds1,990,8372,041,570
The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2025, and are signed on its behalf by:
Douglas William May-Heggie
Director
Registered Company No. 13991150
CLAREMONT COURT COMMERCE LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the provision of services is recognised as the contractual activity progresses.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 241,2001,200
At 31 March 251,2001,200
Depreciation and impairment
At 01 April 24325325
Charge for year300300
At 31 March 25625625
Net book value
At 31 March 25575575
At 31 March 24875875
4.Investment property

£
Fair value at 01 April 242,040,000
Fair value adjustments(65,000)
At 31 March 251,975,000
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables9811,004
Other debtors12,241-
Prepayments and accrued income703954
Total13,9251,958
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-1,490
Taxation and social security1,9891,494
Other creditors4,3325,390
Accrued liabilities and deferred income6,5093,941
Total12,83012,315
7.Provisions for liabilities