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Registered number: 10550993
Little Clanfield Estates Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Brookwood Accountancy Limited
Little Clanfield Estates Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Little Clanfield Estates Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 10550993

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 313 |  | 1,042
Investment Properties | 5 |  | 421,889 |  | 421,889
|  |  | 422,202 |  | 422,931
CURRENT ASSETS
Debtors | 6 | 9,676 |  | 14,188 |
Cash at bank and in hand |  | 11,607 |  | 10,780 |
|  | 21,283 |  | 24,968 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,874 ) |  | (13,899 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,409 |  | 11,069
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 423,611 |  | 434,000
NET ASSETS |  |  | 423,611 |  | 434,000
CAPITAL AND RESERVES
Called up share capital | 8 |  | 275,000 |  | 275,000
Profit and Loss Account |  |  | 148,611 |  | 159,000
SHAREHOLDERS' FUNDS |  |  | 423,611 |  | 434,000

Page 1
Page 2
Little Clanfield Estates Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Jody Theyer Director
09/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Little Clanfield Estates Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Little Clanfield Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10550993 . The registered office is The Old Mill, Little Clanfield, Bampton, Oxfordshire, OX18 2RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Revaluation method
Computer Equipment | 33% Straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Little Clanfield Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 February 2024 | 2,187
As at 31 January 2025 | 2,187
Depreciation
As at 1 February 2024 | 1,145
Provided during the period | 729
As at 31 January 2025 | 1,874
Net Book Value
As at 31 January 2025 | 313
As at 1 February 2024 | 1,042

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 February 2024 and 31 January 2025 | 421,889

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 379 |  | 4,189
Other debtors | 9,158 |  | 9,938
Directors' loan accounts | 139 |  | 61
| 9,676 |  | 14,188

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,611 |  | 2,946
Corporation tax | 4,000 |  | 7,155
Other taxes and social security | 1 |  | -
Other creditors (Current liabilities - creditors < 1 year) | 2,402 |  | 1,998
Accruals and deferred income | 1,860 |  | 1,800
| 19,874 |  | 13,899

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 275,000 |  | 275,000

Page 4
Page 5
Little Clanfield Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Edward Stephens | 61 | 78 | - | - | 139

The above loan is unsecured, interest free and repayable on demand.
Page 5