REGISTERED NUMBER: 14003911 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CEDAR BROOK NETHER WESTCOTE SPV LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Mackenzie

Mrs N Kinnie

A A Ohlsson

REGISTERED OFFICE:

Stoneleigh Abbey Mews

Stoneleigh Abbey

Kenilworth

Warwickshire

CV8 2LF

REGISTERED NUMBER:

14003911 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

FIXED ASSETS

Investments

4

100

100

CURRENT ASSETS

Debtors

5

929,706

930,028

Cash at bank

478

100

930,184

930,128

CREDITORS

Amounts falling due within one year

6

910

865

NET CURRENT ASSETS

929,274

929,263

TOTAL ASSETS LESS CURRENT LIABILITIES

929,374

929,363

CREDITORS

Amounts falling due after more than one year

7

933,095

931,807

NET LIABILITIES

(3,721

)

(2,444

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(3,821

)

(2,544

)

(3,721

)

(2,444

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

P Mackenzie - Director

1.	STATUTORY INFORMATION

Cedar Brook Nether Westcote SPV Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Land at Nether Westcote SPV Limited

Registered office: Stoneleigh Abbey Mews, Stoneleigh Abbey, Kenilworth, Warwickshire, CV8 2LF.

Nature of business: Development of residetial property

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

VAT

327

129

Amounts falling due after more than one year:

Amounts owed by participating interests

929,379

929,899

Aggregate amounts

929,706

930,028

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

910

865

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans more 5yrs non-inst

782,499

782,489

Amounts owed to participating interests

150,596

149,318

933,095

931,807

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

782,499

782,489

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

782,499

782,489

Paragon development finance limited hold a fixed charge on the assets of the company.