Company No: 03528626 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	J Feakins (Appointed 20 November 2024)
	P A Greenwood (Appointed 20 November 2024)
	S H Hoy
	M S Tolson (Resigned 20 November 2024)
	D H Vokins

Secretary

S J Conlon

Registered office	9 Donnington Park
	85 Birdham Road
	Chichester
	PO20 7AJ
	United Kingdom

Company number

03528626 (England and Wales)

Accountant	Kreston Reeves LLP
	Projects Nile House
	Nile Street
	Brighton
	BN1 1HW

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amberley Shop Properties Limited for the financial year ended 31 March 2025 which comprise the Balance Sheet and the related notes 1 to 7 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Amberley Shop Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Amberley Shop Properties Limited. You consider that Amberley Shop Properties Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Amberley Shop Properties 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 financial statements.

This report is made solely to the Board of Directors of Amberley Shop Properties Limited, as a body, in accordance with the terms of our engagement letter dated 18 March 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Amberley Shop Properties Limited and state those matters that we have agreed to state to the Board of Directors of Amberley Shop Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amberley Shop Properties Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

Projects Nile House
Nile Street
Brighton
BN1 1HW

15 October 2025

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	102,492		102,492
Investments	4	385,026		429,296
		487,518		531,788
Current assets
Debtors	5	864		490
Investments	6	30,999		8,873
Cash at bank and in hand		7,033		7,183
		38,896		16,546
Creditors: amounts falling due within one year	7	( 1,764)		( 1,680)
Net current assets		37,132		14,866
Total assets less current liabilities		524,650		546,654
Net assets		524,650		546,654
Capital and reserves
Called-up share capital		5		5
Revaluation reserve		125,849		150,217
Fair value reserve		33,967		33,967
Profit and loss account		364,829		362,465
Total shareholders' funds		524,650		546,654

For the financial year ending 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:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Amberley Shop Properties Limited (registered number: 03528626) were approved and authorised for issue by the Board of Directors on 15 October 2025. They were signed on its behalf by:

D H Vokins Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Amberley Shop Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 9 Donnington Park, 85 Birdham Road, Chichester, PO20 7AJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

These accounts are prepared on the going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for rents in the ordinary course of the company's activities.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

Other debtors

Other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2024	102,492
As at 31 March 2025	102,492

The 2025 valuation was made by the directors, on an open market value for existing use basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	35,170		35,170

4. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	429,296		429,296
Additions	31,365		31,365
Disposals	( 52,061)		( 52,061)
Movement in fair value	( 23,574)		( 23,574)
At 31 March 2025	385,026		385,026
Carrying value at 31 March 2025	385,026		385,026
Carrying value at 31 March 2024	429,296		429,296

5. Debtors

	2025		2024
	£		£
Prepayments and accrued income	521		429
Other debtors	343		61
	864		490

6. Current asset investments

	2025		2024
	£		£
Cash held with Evelyn Partners	30,972		8,873

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	1,764		1,680