Company registration number 05519599 (England and Wales)
DEERHURST PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
DEERHURST PROPERTIES LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
DEERHURST PROPERTIES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
200,000
200,000
Current assets
Cash at bank and in hand
19,032
23,069
Creditors: amounts falling due within one year
(102,316)
(100,553)
Net current liabilities
(83,284)
(77,484)
Total assets less current liabilities
116,716
122,516
Creditors: amounts falling due after more than one year
(55,321)
(64,780)
Provisions for liabilities
(3,325)
(3,325)
Net assets
58,070
54,411
Capital and reserves
Called up share capital
4
1
1
Revaluation reserve
5
14,176
14,176
Profit and loss reserves
43,893
40,234
Total equity
58,070
54,411
DEERHURST PROPERTIES LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 November 2025
Mr D Wakefield
Director
Company registration number 05519599 (England and Wales)
DEERHURST PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Deerhurst Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, Highfield Business Park, Tewkesbury Road, Cheltenham, United Kingdom, GL19 4BP.

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 £.

The financial statements have been prepared under the historical cost convention and modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
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.

1.3
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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but no reversed at the statement of financial position 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.

DEERHURST PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
200,000

The value of the properties at the end of the accounting year was considered by the sole director with regard to external information regarding commercial property prices in the area. In his view, fair value is represented by the revaluation figure of the properties at 31 July 2023 and there has been no material change in value in the last twenty four months.

4
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
5
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
14,176
14,176
DEERHURST PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
6
Directors' transactions

Communication Networking Systems Limited

Company under common control

The company rents its properties on an arms' length basis to the related party. Rent received in the year was £15,600 (2024: £15,600). The company was also provided with working capital funding by the related party and as at 31 July 2025 the company owed the related party £35,114 (2024: £32,614). The advance is unsecured and interest-free. Although it is technically repayable on demand, the related party has agreed not to withdraw this funding to the detriment of other unsecured creditors.

Mr D Wakefield

Sole director and shareholder

Mr Wakefield has provided funding to the company for property acquisition and working capital. As at 31 July 2025 the balance owing to the director on his loan account was £46,697 (2024: £46,697). The advance is unsecured and interest-free. Although it is technically repayable on demand, the related party has agreed not to withdraw this funding to the detriment of other unsecured creditors.

Clear Natural Spas Limited

Company under common control

During the year, the related party charged the company £nil (2024: £10,000) of management charges. The amount owed to the related party at 31 July 2025 was £10,000 (2024: £10,000). The amount is unsecured, interest-free and repayable on demand.

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