Cedar PropCo Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13299670

Cedar PropCo Holdings Limited

Filleted Unaudited Abridged Financial Statements

31 March 2025

Cedar PropCo Holdings Limited

Abridged Financial Statements

Year Ended 31 March 2025

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

Cedar PropCo Holdings Limited

Abridged Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	6	127,793	112,765
Investments	7	12,229,834	2,908,327
		-------------	------------
		12,357,627	3,021,092

Current Assets

Debtors	27,449	99,070
Cash at bank and in hand	311,716	190,523
	---------	---------
	339,165	289,593

Creditors: amounts falling due within one year	4,665,540		1,426,214
	------------		------------
Net Current Liabilities		4,326,375	1,136,621
		-------------	------------
Total Assets Less Current Liabilities		8,031,252	1,884,471

Creditors: amounts falling due after more than one year		7,314,450	1,800,000

Provisions	281,603	–
	------------	------------
Net Assets	435,199	84,471
	------------	------------

Capital and Reserves

Called up share capital	9	200	100
Share premium account		30,529	–
Profit and loss account		404,470	84,371
		---------	--------
Shareholders Funds		435,199	84,471
		---------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

Cedar PropCo Holdings Limited

Abridged Statement of Financial Position (continued)

31 March 2025

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 19 November 2025 , and are signed on behalf of the board by:

Mr A J Hill

Director

Company registration number: 13299670

Cedar PropCo Holdings Limited

Notes to the Abridged Financial Statements

Year Ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Cabin, Crow Hole, Barlow, Dronfield, S18 7TJ.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Revenue recognition

The turnover shown in the profit and loss account represents amounts earned during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	15% reducing balance

Investments

Investment property is carried at fair value. No depreciation is provided. Changes in fair value are recognised in the profit and loss for the period.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. Secured liabilities: Amounts falling due within one year

The amount of secured liabilities, secured on the assets of the company at the year end falling due for repayment within one year amounted to £158,250. (2024: £nil).

6. Tangible assets

	£
Cost
At 1 April 2024	151,779
Additions	48,625
	---------
At 31 March 2025	200,404
	---------
Depreciation
At 1 April 2024	39,014
Charge for the year	33,597
	---------
At 31 March 2025	72,611
	---------
Carrying amount
At 31 March 2025	127,793
	---------
At 31 March 2024	112,765
	---------

7. Investments

	£
Cost
At 1 April 2024	2,908,327
Additions	9,321,507
	-------------
At 31 March 2025	12,229,834
	-------------
Impairment
At 1 April 2024 and 31 March 2025	–
	-------------
Carrying amount
At 31 March 2025	12,229,834
	-------------
At 31 March 2024	2,908,327
	-------------

8. Secured liabilities: Amounts falling due after more than one

year

The amount of secured liabilities, secured on the assets of the company at the year end falling due for repayment after more than one year amounted to £7,314,450. (2024: £1,800,000).

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary Share shares of £ 1 each	200	200	100	100
	----	----	----	----

On 26 September 2024 there was a bonus issue of 70 £1 Ordinary Shares to the current shareholders. On 29 October 2024 the existing £1 Ordinary Shares were redesignated as £1 Ordinary A Shares. On 29 October 2024 there was a share for share exchange. The company issued 22 £1 Ordinary B Shares in exchange for 15 £1 Ordinary Shares in Cedar Health and Wellbeing Limited. On 30 October 2024 the company issued a further 8 £1 Ordinary B Shares at market value.

10. Directors' advances, credits and guarantees

There are no director's advances, credits or guarantees requiring disclosure.

11. Employees

The average number of employees during the period was nil (2024: nil).