Tucker Properties Limited Accounts






Tucker Properties Limited

	Company No. 07780831
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was the rental of properties.




Directors

The Directors who served at any time during the year were as follows:

M. Tucker
R.G. Tucker








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M. Tucker
Director
11 November 2025

at	31 March 2025
Company No.		07780831	Notes	2025	2024
				£	£
Fixed assets


	Investment property		4	1,123,193	1,124,303

				1,123,193	1,124,303
Current assets



	Cash at bank and in hand			12,907	34,760
				12,907	34,760
Creditors: Amount falling due within one year			5	(390,596)	(470,009)
Net current liabilities				(377,689)	(435,249)
Total assets less current liabilities				745,504	689,054

Provisions for liabilities
	Deferred taxation			(55,178)	(55,467)

Net assets				690,326	633,587

Capital and reserves
	Called up share capital			8	8
	Non - distributable reserve		7	202,889	203,711

	Profit and loss account		7	487,429	429,867

Total equity				690,326	633,586



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 November 2025 and signed on its behalf by:
R.G. Tucker
Director
11 November 2025

for the year ended 31 March 2025

General information

Tucker Properties Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07780831

Its registered office is:

1 St Michael's Road

Newquay

Cornwall

TR7 1QZ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discount.
Turnover includes revenue earned from the rental of residential letting property. Rental income is
recognised on a straight line basis over the life of the lease.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2024	1,124,304

		Revaluation	(1,111)

		At 31 March 2025	1,123,193


		The freehold investment property was acquired on between 2013 and 2024. The property was revalued on 31 March 2025 by the directors of the company to open market value.

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






		Taxes and social security	16,012	7,909
		Loans from directors	362,438	450,918

		Accruals and deferred income	12,146	11,182
			390,596	470,009

Share Capital

8 Ordinary shares, fully allocated and paid up.

7	Reserves
			Fair Value reserve	Total other reserves
			£	£





		At 1 April 2023	188,402	188,402
		Movement on Non-distributable reserve	20,688	20,688
		Deferred taxation	(5,379)	(5,379)


		At 31 March 2024 and 1 April 2024	203,711	203,711
		Movement on Non-distributable reserve	(1,111)	(1,111)
		Deferred taxation	289	289
		At 31 March 2025	202,889	202,889



		The fair value reserve represents the non-distributable retained earnings generated on the revaluation of investments properties.


		Profit and loss account - includes all current and prior period retained profits and losses.

8	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	1,000	2,000

			1,000	2,000

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	1,000	2,000
			1,000	2,000