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Registered number: 13933341
Xternal Properties Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Xternal Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Xternal Properties Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 13933341

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 502,888 |  | 502,888
|  |  | 502,888 |  | 502,888
CURRENT ASSETS
Debtors | 5 | 53,512 |  | 60,054 |
Cash at bank and in hand |  | 12,646 |  | 3,243 |
|  | 66,158 |  | 63,297 |
Creditors: Amounts Falling Due Within One Year | 6 | (555,437 ) |  | (555,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (489,279 ) |  | (492,088 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,609 |  | 10,800
NET ASSETS |  |  | 13,609 |  | 10,800
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,509 |  | 10,700
SHAREHOLDERS' FUNDS |  |  | 13,609 |  | 10,800

Page 1
Page 2
Xternal Properties Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 M Sutton Director
14 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Xternal Properties Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Xternal Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13933341 . The registered office is 16 Gaialands Crescent, Lichfield, Staffordshire, WS13 7LU.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that thecompany has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Page 3
Page 4
Xternal Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.6. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 March 2024 and 28 February 2025 | 502,888

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 502,888 |  | 502,888

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 53,512 |  | 60,054

Page 4
Page 5
Xternal Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 659 |  | 608
Other creditors | 554,297 |  | 554,297
Accruals and deferred income | 481 |  | 480
| 555,437 |  | 555,385

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

8. 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 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Dorota Sutton | 30,027 | - | 3,271 | - | 26,755
Mr Michael Sutton | 30,027 | - | 3,271 | - | 26,755

The above loan is unsecured, interest free and repayable on demand.
The full amount of this loan has been repaid within nine months of the company year end.
9. Related Party Disclosures
Xternal Solutions Limited
A company in which Mr and Mrs Sutton are also directors.
At the balance sheet date there was an outstanding loan payable to Xternal Solutions Limited of £469,681. (2024 - £469,681).
This loan is interest free and repayable upon demand.
Xternal Design Solutions Limited
A company in which Mr and Mrs Sutton are also directors.
At the balance sheet date there was an outstanding loan payable to Xternal Design Solutions Limited of £84,616 (2043 - £84,616).
This loan is interest free and repayable upon demand.
Page 5
Page 6
Xternal Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
10. Controlling Parties
The company's ultimate controlling parties are Micheal Sutton & Dorota Sutton by virtue of 100% of their interest in the share capital of the company.
11. Working Capital Deficit
Current liabilities exceed current assets however, the company is able to meet any liabilities that may fall due.
Page 6