2C PROPERTIES LIMITED - Filleted accounts

Registered number

09300016

2C PROPERTIES LIMITED

Filleted Accounts

31 March 2025

2C PROPERTIES LIMITED
Registered number:		09300016
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,263			2,136

Current assets
Debtors	4	62,496			93,614
Cash at bank and in hand		125,301			82,115
		187,797			175,729

Creditors: amounts falling due within one year	5	(166,620)			(121,990)

Net current assets			21,177			53,739

Net assets			23,440			55,875

Capital and reserves
Called up share capital			100			100
Profit and loss account			23,340			55,775

Shareholders' funds			23,440			55,875

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B TOUSSIMANESH
Director
Approved by the board on 17 November 2025

2C PROPERTIES LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				5,273
	Additions				527
	At 31 March 2025				5,800

	Depreciation
	At 1 April 2024				3,137
	Charge for the year				400
	At 31 March 2025				3,537

	Net book value
	At 31 March 2025				2,263
	At 31 March 2024				2,136


4	Debtors		2025		2024
£				£

	Other debtors		62,496		93,614


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		166,620		121,990


6	Other information

	2C PROPERTIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is
	5-6 CLIFTON DOWN ROAD
	CLIFTON
	BRISTOL
	BS8 4AG


7	Related party transactions

	Other related parties comprises companies owned and controlled by family members of
	the owners of2C Properties Limited. The balances shown below are included in other creditors.

	Loans from related parties
		Key	Other related		Total
		management	parties
		£	£		£
	2025
	At start of period	99,690	18,600		118,290
	Repaid				-
	Advanced	4,500			4,500
	At end of period	104,190	18,600		122,790


	2024
	At start of period	75,700	37,200		112,900
	Repaid	18,260	18,600		36,860
	Advanced	42,250			42,250
	At end of period	99,690	18,600		118,290


	Terms of loans from related parties
	Loans from key management and other related parties are interest free and repayable on demand.