REGISTERED NUMBER: 03548498 (England and Wales)

COUNTRY COMMERCIAL PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

W R J Moss

REGISTERED OFFICE:

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

REGISTERED NUMBER:

03548498 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Tangible assets

4

8,597,761

7,433,315

Investments

5

327,184

308,052

8,924,945

7,741,367

CURRENT ASSETS

Debtors

6

559,966

3,252

Cash at bank

613,792

44,686

1,173,758

47,938

CREDITORS

Amounts falling due within one year

7

305,908

252,302

NET CURRENT ASSETS/(LIABILITIES)

867,850

(204,364

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,792,795

7,537,003

CREDITORS

Amounts falling due after more than one year

8

(5,313,815

)

(3,225,542

)

PROVISIONS FOR LIABILITIES

(656,962

)

(593,267

)

NET ASSETS

3,822,018

3,718,194

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

11

3,619,088

3,428,003

Retained earnings

202,830

290,091

SHAREHOLDERS' FUNDS

3,822,018

3,718,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

W R J Moss - Director

1.	STATUTORY INFORMATION

Country Commercial Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST OR VALUATION

At 1 October 2024

7,430,000

26,641

12,798

7,469,439

Additions

910,220

-

-

910,220

Revaluations

254,780

-

-

254,780

At 30 September 2025

8,595,000

26,641

12,798

8,634,439

DEPRECIATION

At 1 October 2024

-

25,470

10,654

36,124

Charge for year

-

176

378

554

At 30 September 2025

-

25,646

11,032

36,678

NET BOOK VALUE

At 30 September 2025

8,595,000

995

1,766

8,597,761

At 30 September 2024

7,430,000

1,171

2,144

7,433,315

Cost or valuation at 30 September 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

Valuation in 2016

(1,500

)

-

-

(1,500

)

Valuation in 2017

(5,000

)

-

-

(5,000

)

Valuation in 2018

538,500

-

-

538,500

Valuation in 2019

250,336

-

-

250,336

Valuation in 2020

49,340

-

-

49,340

Valuation in 2021

1,008,910

-

-

1,008,910

Valuation in 2022

960,250

-

-

960,250

Valuation in 2023

200,000

-

-

200,000

Valuation in 2024

235,000

-

-

235,000

Valuation in 2025

254,780

-

-

254,780

Cost

5,104,384

26,641

12,798

5,143,823

8,595,000

26,641

12,798

8,634,439

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Participating interests

33

33

Loans to undertakings in which the company has a participating interest

327,151

308,019

327,184

308,052

Additional information is as follows:

Interest

in other

participati

interests

£

COST

At 1 October 2024

and 30 September 2025

33

NET BOOK VALUE

At 30 September 2025

33

At 30 September 2024

33

Loans to

other

participati

interests

£

At 1 October 2024

308,019

New in year

19,132

At 30 September 2025

327,151

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

2,349

3,252

Amounts falling due after more than one year:

Amounts owed by group undertakings

557,617

-

Aggregate amounts

559,966

3,252

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,527

17,262

Taxation and social security

1,404

3,733

Other creditors

294,977

231,307

305,908

252,302

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

27,315

32,870

Amounts owed to group undertakings

-

2,303,172

Other creditors

5,286,500

889,500

5,313,815

3,225,542

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Secure Trust Bank PLC

4,512,000

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Revaluatio

reserve

£

At 1 October 2024

3,428,003

Revaluation

191,085

At 30 September 2025

3,619,088

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

W R J Moss

Balance outstanding at start of year

-

984

Amounts repaid

-

(984

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-