REGISTERED NUMBER: 09950458 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Caldecote Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Fraser

L Fraser

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

09950458 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Investment property

4

1,745,616

1,745,616

CURRENT ASSETS

Debtors

5

9,239

2,654

Cash at bank

39,841

28,491

49,080

31,145

CREDITORS

Amounts falling due within one year

6

(18,715

)

(42,929

)

NET CURRENT ASSETS/(LIABILITIES)

30,365

(11,784

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,775,981

1,733,832

CREDITORS

Amounts falling due after more than one year

7

(1,244,800

)

(1,244,856

)

PROVISIONS FOR LIABILITIES

(46,256

)

(46,256

)

NET ASSETS

484,925

442,720

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

208,029

208,029

Retained earnings

276,796

234,591

484,925

442,720

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

R Fraser - Director

1.	STATUTORY INFORMATION

Caldecote Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Income is recognised over the period of the tenancy agreement.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,745,616

NET BOOK VALUE

At 31 March 2025

1,745,616

At 31 March 2024

1,745,616

Fair value at 31 March 2025 is represented by:

£

Valuation in 2017

85,236

Valuation in 2020

90,000

Valuation in 2021

(175,235

)

Valuation in 2022

254,285

Cost

1,491,330

1,745,616

The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 March 2025 by the directors of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,239

2,654

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

13,813

13,302

Other creditors

4,902

29,627

18,715

42,929

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,244,800

1,244,856

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,244,800

1,244,856

8.	SECURED DEBTS

The bank loans are secured by way of a fixed charge on the investment property and a floating charge covering all property of the company.

9.	RELATED PARTY DISCLOSURES

Included within other creditors at the year end is an aggregate amount due from the directors of £32 (2024: £26,532).

There have been no advances which individually were considered material and no individual advances

exceeding £20,000 to the directors.

Included within other debtors at the year end is an amount of £3,500 (2024: £nil) due from J R Estate Agents Limited, a company in which R Fraser and L Fraser are the directors. The balance has been provided unsecured, interest free and is repayable on demand.

10.	OTHER RESERVES

Included within other reserves are non-distributable reserves of £208,029 (2024: £208,029) which relate to the revaluation of investment property.