Clay Properties Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12105823

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,754,633		2,390,000
Investments	5		60		60

			2,754,693		2,390,060
CURRENT ASSETS
Debtors	6	45,185		34,237
Cash at bank and in hand		47,727		7,085

		92,912		41,322
Creditors: Amounts Falling Due Within One Year	7	(477,862 )		(417,078 )

NET CURRENT ASSETS (LIABILITIES)			(384,950 )		(375,756 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,369,743		2,014,304

Creditors: Amounts Falling Due After More Than One Year	8		(2,112,486 )		(1,853,686 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(72,075 )		(65,450 )

NET ASSETS			185,182		95,168

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	10		279,445		261,070
Profit and Loss Account			(94,363 )		(166,002 )

SHAREHOLDERS' FUNDS			185,182		95,168

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Clay Properties Group Limited

Balance Sheet (continued)

As At 31 March 2025

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.

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 Michael Clay

Director

17/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Clay Properties Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12105823 . The registered office is c/o Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.

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. Turnover

Turnover is recognised as rental income received.

2.3. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.

2.4. 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: 2 (2024: 2)

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 April 2024	2,390,000
Additions	339,670
Disposals	(37 )
Revaluation	25,000

As at 31 March 2025	2,754,633

...CONTINUED

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Clay Properties Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	2,754,633

As at 1 April 2024	2,390,000

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	60

As at 31 March 2025	60

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	60

As at 1 April 2024	60

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	7,562	-
Other debtors	24,034	22,953
Amounts owed by associates	13,589	11,284

	45,185	34,237

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	182	414
Bank loans and overdrafts	6,200	6,200
Other creditors	24,034	23,119
Directors' loan accounts	349,647	318,195
Amounts owed to associates	97,799	69,150

	477,862	417,078

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,033	7,233
Other creditors	265,000	-
Mortgages	1,846,453	1,846,453

	2,112,486	1,853,686

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Clay Properties Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	261,070
Surplus on revaluation	18,375

As at 31 March 2025	279,445

11. Related Party Transactions

Related party transactions included (to)/from:

£1,955 (2024: £355) owed from SMMC Property Limited, a company which has a mutual shareholder.

£2,675 (2024: £1,970) owed from Apollo Property Holdings Ltd , a company which has a mutual shareholder.

£8,959 (2024: £8,959) owed from Hibernia Street Ltd , a company which has a mutual shareholder.

£(24,749) (2024: £(22,700)) owed to Arcvelop Investor Group Ltd , a company which has mutual shareholder.

£(0) (2024: £(29,000)) owed to AIG Albion Place Limited , a company which has mutual shareholder.

£(73,050) (2024: £(17,450)) owed to Clay Properties Trading Limited , a subsidiary company.

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