ACCOUNTS - Final Accounts

Registered number: 15752773

COLLIER GRANIER PROPERTY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

COLLIER GRANIER PROPERTY LIMITED

REGISTERED NUMBER: 15752773

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investment property	4		16,034,006
			16,034,006
Current assets
Debtors: amounts falling due within one year	5	96,139
Cash at bank and in hand	6	805,521
		901,660
Creditors: amounts falling due within one year	7	(410,500)
Net current assets			491,160
Total assets less current liabilities			16,525,166
Creditors: amounts falling due after more than one year			(16,220,329)

Net assets			304,837

Capital and reserves
Called up share capital			100
Profit and loss account			304,737
			304,837

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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COLLIER GRANIER PROPERTY LIMITED

REGISTERED NUMBER: 15752773

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Samuel McGregor

Director

Date: 1 November 2025

The notes on pages 3 to 6 form part of these financial statements.

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COLLIER GRANIER PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Collier Granier Property Limited is a company limited by shares and incorporated in England & Wales
under the Companies Act 2006. The address of the registered office is given on the company information
page.The nature of the Company's operations and its principal activities are set out in the Directors’
report.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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COLLIER GRANIER PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2.

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COLLIER GRANIER PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	16,034,006
	At 31 March 2025	16,034,006

The 2025 valuations come from the purchase price of the investment property.


	At 31 March 2025

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

Debtors

					2025
					£


	Other debtors	84,038
	Prepayments and accrued income	12,101
		96,139

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	805,521
		805,521

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COLLIER GRANIER PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	21,477
	Corporation tax	104,156
	Other taxation and social security	50,741
	Other creditors	231,276
	Accruals and deferred income	2,850
		410,500

8.	Creditors: Amounts falling due after more than one year
		2025
		£

	Amounts owed to group undertakings	11,470,329
	Amounts owed to other participating interests	4,750,000
		16,220,329

9.	Related party transactions
	Included within other creditors is an amount of £11,470,329 due to related parties. Included within other debtors is an amount of £59,107 due from the director, which is repayable on demand and no interest is charged.

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