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Registered number: 13200598
Attuned Property Holdings Ltd
Unaudited Financial Statements
For the Period 1 March 2024 to 31 August 2025
Attuned Property Holdings Ltd
Contents
Contents

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

Page 1
Attuned Property Holdings Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13200598

| 31 August 2025 | 29 February 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 315,000 |  | 350,000
|  |  | 315,000 |  | 350,000
CURRENT ASSETS
Debtors | 5 | 71,993 |  | 72,953 |
Cash at bank and in hand |  | 7 |  | 967 |
|  | 72,000 |  | 73,920 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,145 ) |  | (37,723 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 33,855 |  | 36,197
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 348,855 |  | 386,197
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (251,186 ) |  | (251,186 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (23,306 ) |  | (32,056 )
NET ASSETS |  |  | 74,363 |  | 102,955
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000 |  | 1,000
Fair value reserve |  |  | 69,917 |  | 96,167
Profit and Loss Account |  |  | 3,446 |  | 5,788
SHAREHOLDERS' FUNDS |  |  | 74,363 |  | 102,955

Page 1
Page 2
Attuned Property Holdings Ltd
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr J J Roye Director
07/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Attuned Property Holdings Ltd
Notes to the Financial Statements
For the Period 1 March 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Attuned Property Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13200598 . The registered office is 15 Limpsfield Avenue, Thornton Heath, CR7 6BG.
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. Significant judgements and estimations
No significant judgements have been made by the director in preparing these financial statements.
The director has made key assumptions in the determination of the fair value of the investment properties.
2.3. 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.
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Attuned Property Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 1 March 2024 to 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
4. Investment Property

| 31 August 2025
--- | ---
| £
Fair Value
As at 1 March 2024 | 350,000
Revaluations | (35,000)
As at 31 August 2025 | 315,000

| 31 August 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Cost | 221,778 |  | 221,778

The director valued the property on an open market basis at the period end.
5. Debtors

| 31 August 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 18,409 |  | 18,409
Director's loan account | 53,584 |  | 54,544
| 71,993 |  | 72,953

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 22,604 |  | 20,656
Other creditors | 13,814 |  | 15,314
Accrued expenditure | 1,727 |  | 1,753
| 38,145 |  | 37,723

7. Creditors: Amounts Falling Due After More Than One Year

| 31 August 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 251,186 |  | 251,186

Page 4
Page 5
Attuned Property Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 1 March 2024 to 31 August 2025
8. Secured Creditors
Of the creditors the following amounts are secured.
The mortgage is secured against the title of the property it relates. There is a charge registered at Companies House in relation to the secured debt that carries a fixed charge and negative pledge.

| 31 August 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 251,186 |  | 251,186

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jordan Roye | 54,544 | - | 960 | - | 53,584

The above loan is unsecured and repayable on demand. Interest has been charged at the HMRC official rate of interest.
Page 5