Registration number: 09390332

C&N Property Investors Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

C&N Property Investors Ltd

Company Information

Directors

Mr Christopher John Parkes Mr Neil James Wadmore

Registered office

6 Admirals Close Fawley Southampton Hampshire SO45 1FQ

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

C&N Property Investors Ltd

(Registration number: 09390332)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	357	477
Tangible assets	6	10,723	12,931
		11,080	13,408
Current assets
Debtors	7	271,995	74,988
Cash at bank and in hand		34,105	169,654
		306,100	244,642
Creditors: Amounts falling due within one year	8	(105,317)	(70,764)
Net current assets		200,783	173,878
Total assets less current liabilities		211,863	187,286
Creditors: Amounts falling due after more than one year	8	(34,478)	(49,686)
Net assets		177,385	137,600
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		176,385	136,600
Shareholders' funds		177,385	137,600

For the financial 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.

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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 27 October 2025 and signed on its behalf by:
 

......................................... Mr Christopher John Parkes Director

C&N Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

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:
6 Admirals Close
Fawley
Southampton
Hampshire
SO45 1FQ
England

These financial statements were authorised for issue by the Board on 27 October 2025.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

C&N Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

2	Accounting policies (continued)

Asset class	Depreciation method and rate
Fixture and fittings	25% Reducing balance
Office equipment	25% Reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

C&N Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

4	Profit before tax (continued)

	2025 £	2024 £
Depreciation expense	3,574	4,310
Amortisation expense	119	159

C&N Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 February 2024	1,506	1,506
At 31 January 2025	1,506	1,506
Amortisation
At 1 February 2024	1,029	1,029
Amortisation charge	120	120
At 31 January 2025	1,149	1,149
Carrying amount
At 31 January 2025	357	357
At 31 January 2024	477	477

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2024	36,191	36,191
Additions	1,366	1,366
At 31 January 2025	37,557	37,557
Depreciation
At 1 February 2024	23,260	23,260
Charge for the year	3,574	3,574
At 31 January 2025	26,834	26,834
Carrying amount
At 31 January 2025	10,723	10,723
At 31 January 2024	12,931	12,931

C&N Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		17,176	14,031
Amounts owed by related parties		203,884	8,351
Prepayments		3,726	18,180
Other debtors		47,209	34,426
		271,995	74,988

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		26,234	2,498
Amounts owed to group undertakings and undertakings in which the company has a participating interest		4,026	-
Taxation and social security		43,794	45,850
Accruals and deferred income		413	413
Other creditors		30,850	22,003
		105,317	70,764

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		34,478	49,686