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Registered Number: 07169211
England and Wales

 

 

 

COMMON GROUND ESTATE & PROPERTY MANAGEMENT LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Directors Alan Draper
Dana Draper
Registered Number 07169211
Registered Office Chiltern House
45 Station Road
Henley-On-Thames
Oxfordshire
RG9 1AT
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
Report to the directors on the preparation of the unaudited statutory accounts of Common Ground Estate & Property Management Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Common Ground Estate & Property Management Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information/explanations you have given us. This report is made solely to the Board of Directors of Common Ground Estate & Property Management Limited, as a body, in accordance with the terms of our engagement letter dated 25 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of Common Ground Estate & Property Management Limited and state those matters that we have agreed to state to the Board of Directors of Common Ground Estate & Property Management Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Common Ground Estate & Property Management Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Common Ground Estate & Property Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Common Ground Estate & Property Management Limited. You consider that Common Ground Estate & 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 accounts of Common Ground Estate & 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 accounts.



....................................................

Cypher

Monkswell
Little Baldon
Oxford
OX44 9PU
21 August 2025
2
 

 
Notes

 
2025
£

  2024
£
(as restated)
Fixed assets      
Tangible fixed assets 4 22,312    23,050 
22,312    23,050 
Current assets      
Debtors: amounts falling due within one year 5 134,283    100,891 
Cash at bank and in hand 29,429    16,057 
163,712    116,948 
Creditors: amount falling due within one year 6 (154,421)   (90,565)
Net current assets 9,291    26,383 
 
Total assets less current liabilities 31,603    49,433 
Accruals and deferred income (575)  
Provisions for liabilities 7 (8,989)   (8,510)
Net assets 22,039    40,923 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 22,037    40,921 
Shareholders' funds 22,039    40,923 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 21 August 2025 and were signed on its behalf by:


-------------------------------
Alan Draper
Director
3
General Information
Common Ground Estate & Property Management Limited is a private company, limited by shares, registered in England and Wales, registration number 07169211, registration address Chiltern House, 45 Station Road, Henley-On-Thames, Oxfordshire, RG9 1AT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
Fixtures and Fittings 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2025
£
  2024
£
Administrative Expenses
Directors Salaries 25,140    12,570 
25,140    12,570 
 
Number of directors to whom retirement benefits accrued Number   Number
Defined contribution plans 2    1 

3.

Average number of employees

Average number of employees during the year was 20 (2024 : 15).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2024   34,990    5,110    37,266    77,366 
Additions 216      354    9,022    9,592 
Disposals     (4,568)   (25,348)   (29,916)
At 31 March 2025 216    34,990    896    20,940    57,042 
Depreciation
At 01 April 2024   22,600    4,085    27,631    54,316 
Charge for year 14    3,097    143    3,569    6,823 
On disposals     (3,921)   (22,488)   (26,409)
At 31 March 2025 14    25,697    307    8,712    34,730 
Net book values
Closing balance as at 31 March 2025 202    9,293    589    12,228    22,312 
Opening balance as at 01 April 2024   12,390    1,025    9,635    23,050 


5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 76,803    41,063 
Prepayments & Accrued Income 32,509    25,561 
Accrued Income 440    757 
Other Debtors 24,531    33,510 
134,283    100,891 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 24,601    15,043 
Corporation Tax 24,785    9,345 
PAYE & Social Security 15,251    11,882 
Accrued Expenses 35,999    8,069 
Other Creditors   11,775 
Wages & Salaries Control Account 79   
Director: Alan Draper 6,835    4,875 
VAT 46,871    29,576 
154,421    90,565 

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 5,913    6,108 
Pension Provisions 3,076    2,402 
8,989    8,510 

8.

Share Capital

Authorised
1 Class A share of £1.00 each
1 Class B share of £1.00 each
Allotted, called up and fully paid
2025
£
  2024
£
1 Class A share of £1.00 each  
1 Class B share of £1.00 each  
 

9.

Transition to FRS 102 (1A)

Common Ground Estate & Property Management has transitioned from micro entity status, therefore the accounts presented here for the year ending 31 March 2024 have been restated to ensure they are in compliance with FRS102 (1A), and comparable with the figures for the year ending 31 March 2025.

Reconciliation of equity

Capital and reserves for the company at 30 April 2024 was previously stated as £47,031, following transition this has been restated to £40,923, a decrease of £6,108 representing the recognition of deferred tax.
10.

Related Parties

EV Solutions Group Ltd

At 31 March 2025 the Company was owed £Nil (2024: £79) by EV Solutions Group Ltd, a company which A Draper is a director. The loan is unsecured, bears no interest and has no fixed repayment date.

The Leasehold EV Consultancy Limited

At 31 March 2025 the Company was owed £160 (2024: £Nil) by The Leasehold EV Consultancy Limited, a company which A Draper is a director. The loan is unsecured, bears no interest and has no fixed repayment date.

Atelier Konte Limited

At 31 March 2025 the Company was owed £16,980 (2024: £26,080) by Atelier Konte Limited, a company which A and D Draper are directors. During the year ending 31 March 2025 the amount of £9,100 was forgiven and written off to the profit and loss as a bad debt. The loan is unsecured, bears no interest and has no fixed repayment date.
4