Registration number: 09115083

Cairds Property Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Cairds Property Services Limited

Company Information

Directors

A R Caird E J Caird S A Caird

Registered office

Maria House 35 Millers Road Brighton BN1 5NP

Accountants

Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Cairds Property Services Limited

(Registration number: 09115083)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Investment property	5	8,265,175	8,265,175
Investments	6	100	100
Other financial assets		-	547,451
		8,265,275	8,812,726
Current assets
Debtors	7	169,008	174,923
Cash at bank and in hand		1,979,914	983,575
		2,148,922	1,158,498
Creditors: Amounts falling due within one year	8	(473,156)	(503,533)
Net current assets		1,675,766	654,965
Total assets less current liabilities		9,941,041	9,467,691
Provisions for liabilities		(310,532)	(310,532)
Net assets		9,630,509	9,157,159
Capital and reserves
Called up share capital	10	300	300
Share premium reserve		3,995,121	3,995,121
Other reserves		1,006,124	1,006,124
Retained earnings		4,628,964	4,155,614
Shareholders' funds		9,630,509	9,157,159

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Cairds Property Services Limited

(Registration number: 09115083)
Balance Sheet as at 31 December 2024

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:



 

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

S A Caird

Director

Cairds Property Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

Investment property is carried at fair value. Changes in value are recognised in profit or loss. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Cairds Property Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Non-distributable reserve

The aggregate fair value adjustments relating to movements in the value of the company's investment properties are transferred at the end of each period, net of deferred tax, from the profit and loss reserve to the non-distributable reserve.

On disposal of investment property the aggregate fair value adjustment is transferred back to profit and loss reserves and the deferred tax provision is transferred to current tax liabilities.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

Cairds Property Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2024	842	842
At 31 December 2024	842	842
Depreciation
At 1 January 2024	842	842
At 31 December 2024	842	842
Carrying amount
At 31 December 2024	-	-

5	Investment properties

	2024 £
At 1 January	8,265,175
At 31 December	8,265,175

6	Investments

	2024 £	2023 £
Investments in subsidiaries	100	100