Company registration number 13517364 (England and Wales)
CLARENCE GATE GARDENS (FREEHOLD) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
CLARENCE GATE GARDENS (FREEHOLD) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
CLARENCE GATE GARDENS (FREEHOLD) LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
594,671
594,671
Current assets
Debtors
4
34,487
8,551
Cash at bank and in hand
399,457
413,912
433,944
422,463
Creditors: amounts falling due within one year
6
(7,951)
(7,239)
Net current assets
425,993
415,224
Total assets less current liabilities
1,020,664
1,009,895
Creditors: amounts falling due after more than one year
5
(974,529)
(974,529)
Net assets
46,135
35,366
Capital and reserves
Called up share capital
7
171
171
Other reserves
8
2,485
2,485
Profit and loss reserves
9
43,479
32,710
Total equity
46,135
35,366

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

CLARENCE GATE GARDENS (FREEHOLD) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 15 October 2025 and are signed on its behalf by:
Mr J K J Swallow
Director
Company registration number 13517364 (England and Wales)
CLARENCE GATE GARDENS (FREEHOLD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Clarence Gate Gardens (Freehold) Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Porters Office, Block 3, Clarence Gate Gardens, Glentworth Street, London, United Kingdom, NW1 6QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover represents rental income receivable and ground rents receivable in the period.

1.3
Tangible fixed assets

Freehold property is initially measured at the transaction cost including directly attributable costs of acquisition and subsequently measured at cost less depreciation and impairment losses.

Depreciation is recognised so as to write the cost or valuation of the freehold property less its residual value over its useful lives. However, the freehold property is not depreciated as it reflects the carrying value of the freehold property at 30 June 2025.

1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

CLARENCE GATE GARDENS (FREEHOLD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average number of employees including directors during the year w as 2 (202 4 - 2).

The Directors did not receive any emoluments during the year for their services as Directors.

3
Tangible fixed assets
Land and buildings
£
Cost
At 1 July 2024 and 30 June 2025
594,671
Depreciation and impairment
At 1 July 2024 and 30 June 2025
-
0
Carrying amount
At 30 June 2025
594,671
At 30 June 2024
594,671

The fair value of the freehold property remains at the price paid at the time of acquisition.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
34,487
8,551
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Shareholders' Loans
974,529
974,529

The shareholders' loans are interest free and repayable at the Directors discretion. The loans were originally raised in line with the terms of the Participating Agreement and have been adjusted for the £171 subscribed shares.

CLARENCE GATE GARDENS (FREEHOLD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
2,526
1,672
Other creditors
5,425
5,567
7,951
7,239
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
171
171
171
171
8
Other reserves
2025
2024
£
£
At the beginning and end of the year
2,485
2,485
9
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
32,710
25,970
Adjusted balance
32,710
25,970
Profit for the year
10,769
6,740
At the end of the year
43,479
32,710
10
Ultimate controlling party

There is no individual who holds a majority of the shares in the company.

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