REGISTERED NUMBER: 10645602 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

CLLM Properties Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs L C Tulacz

C A Tulacz

Registered office:

Bankfield

Worcester Road

Whitestone

Hereford

HR1 3SG

Registered number:

10645602 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Tangible assets

5

13,864

17,330

Investment property

6

1,492,270

1,468,642

1,506,134

1,485,972

CURRENT ASSETS

Debtors

52,780

39,111

Cash at bank

8,368

3,267

61,148

42,378

CREDITORS

Amounts falling due within one year

(426,966

)

(273,879

)

NET CURRENT LIABILITIES

(365,818

)

(231,501

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,140,316

1,254,471

CREDITORS

Amounts falling due after more than one year

7

(1,294,432

)

(1,411,168

)

NET LIABILITIES

(154,116

)

(156,697

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(154,216

)

(156,797

)

SHAREHOLDERS' FUNDS

(154,116

)

(156,697

)

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

C A Tulacz - Director

1.	STATUTORY INFORMATION

CLLM Properties 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 April 2024

and 31 March 2025

32,495

Depreciation

At 1 April 2024

15,165

Charge for year

3,466

At 31 March 2025

18,631

Net book value

At 31 March 2025

13,864

At 31 March 2024

17,330

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2024

1,468,642

Additions

23,628

At 31 March 2025

1,492,270

Net book value

At 31 March 2025

1,492,270

At 31 March 2024

1,468,642

No adjustments are considered necessary to the carrying value of the investment properties as the directors consider that the fair values are unchanged in the period under review.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Other loans more 5yrs instal

949,432

1,066,168

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

-

1,394

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

949,432

1,066,168

The mortgages are secured against all properties owned by the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

49

Ordinary A

1

49

49

50

Ordinary B

1

50

50

1

Ordinary

1

1

1

100

100