REGISTERED NUMBER: 00634451 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Cabot Industrial Development Company

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J C A Parker

J P Parker

Mrs J V Symons

REGISTERED OFFICE:

Naish Lodge, Naish Hill

Clapton-In-Gordano

Bristol

BS20 7RZ

REGISTERED NUMBER:

00634451 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Investments

4

120,361

120,361

Investment property

5

2,459,692

2,407,018

2,580,053

2,527,379

CURRENT ASSETS

Debtors

6

19,212

101,273

Investments

7

315,867

251,756

Cash at bank and in hand

199,904

128,497

534,983

481,526

CREDITORS

Amounts falling due within one year

8

73,353

44,583

NET CURRENT ASSETS

461,630

436,943

TOTAL ASSETS LESS CURRENT LIABILITIES

3,041,683

2,964,322

PROVISIONS FOR LIABILITIES

124,460

110,039

NET ASSETS

2,917,223

2,854,283

CAPITAL AND RESERVES

Called up share capital

400

400

Share premium

47,600

47,600

Capital redemption reserve

292,559

292,559

Fair value reserve

2,157,403

2,114,141

Retained earnings

419,261

399,583

SHAREHOLDERS' FUNDS

2,917,223

2,854,283

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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

J P Parker - Director

J C A Parker - Director

1.	STATUTORY INFORMATION

Cabot Industrial Development Company 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Cabot Industrial Development Company Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents rents and property income receivable during the year.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

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

Financial instruments

Current asset investments are initially measured at cost. After initial recognition, investments are measured at fair value, with reference to quoted stock exchange prices on 31 March.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 April 2024

and 31 March 2025

120,361

Net book value

At 31 March 2025

120,361

At 31 March 2024

120,361

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2024

2,407,018

Revaluations

52,674

At 31 March 2025

2,459,692

Net book value

At 31 March 2025

2,459,692

At 31 March 2024

2,407,018

If investment properties had not been revalued they would have been included at the historical cost of £224,393 (2024 - £224,393).

Investment property was valued on an open market basis on 25 March 2025 by J P Parker MRICS.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

11,416

10,080

Other debtors

7,796

91,193

19,212

101,273

7.	CURRENT ASSET INVESTMENTS

31/3/25

31/3/24

£

£

Listed investments

315,867

251,756

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

66

119

Amounts owed to group undertakings

-

3,456

Taxation and social security

10,868

2,703

Other creditors

62,419

38,305

73,353

44,583

9.	RELATED PARTY DISCLOSURES

Industrial Properties (Barton Hill) Limited

A company under common control

Management recharges totalling £Nil (2024 - £34,000) were made to Industrial Properties (Barton Hill) Limited during the year. The balance due from Industrial Properties (Barton Hill) Limited at 31 March 2025 was £Nil (2024 - £34,000).

Barton Hill Properties Limited

Subsidiary company

Management recharges totalling £20,000 (2024 - £3,456) were charged by Barton Hill Properties Limited during the year. The balance due to Barton Hill Properties Limited at 31 March 2025 was £Nil (2024 - £3,456).