ACCOUNTS - Final Accounts preparation

Company registration number: 00633285

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 25 MARCH 2025

	TATTENHAM PROPERTIES LIMITED


TATTENHAM PROPERTIES LIMITED

COMPANY INFORMATION

Directors	Mrs G A C Cave
	Mr R J Goldstein
	Mrs S E Goldstein
	Mr P Marks
	Mrs P Marks
	Ms E S R Crossick (appointed 30 July 2025)


Company secretary	Mrs J Melzak


Registered number	00633285


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


TATTENHAM PROPERTIES LIMITED REGISTERED NUMBER:00633285

STATEMENT OF FINANCIAL POSITION

AS AT 25 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		1,850,000		1,700,000
			1,850,000		1,700,000
Current assets
Debtors: amounts falling due within one year	5	12,907		11,244
Cash at bank and in hand		11,735		17,948
		24,642		29,192
Creditors: amounts falling due within one year	6	(163,546)		(173,691)
Net current liabilities			(138,904)		(144,499)
Total assets less current liabilities			1,711,096		1,555,501
Provisions for liabilities
Deferred tax		(401,467)		(363,967)
			(401,467)		(363,967)
Net assets			1,309,629		1,191,534

Capital and reserves
Called up share capital	5	5
Profit and loss account	1,309,624	1,191,529
	1,309,629	1,191,534

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TATTENHAM PROPERTIES LIMITED REGISTERED NUMBER:00633285

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 25 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr P Marks

Director

Date: 12 December 2025

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

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TATTENHAM PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

1.	General information

Tattenham Properties Limited is a private company, limited by shares, registered in England and Wales, company registration number is 00633285. The registered office stated on the company information page. There is no principal place of business.
The Company's functional and presentational currency is GBP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and
the revenue can be reliably measured. Revenue is generated through rental income and is measured as the
fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other
sales taxes.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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TATTENHAM PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

2.Accounting policies (continued)

2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

2.6

Investment property

Investment property is carried at fair value determined annually by the Directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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TATTENHAM PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 7).

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 26 March 2024	1,700,000
	Surplus on revaluation	150,000
	At 25 March 2025	1,850,000

The 2025 valuations were made by the Directors, on an open market value for existing use basis.

Debtors

					2025	2024
					£	£


Trade debtors	6,747	6,117
Prepayments and accrued income	6,160	5,127
	12,907	11,244

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	684
Corporation tax	22,854	30,321
Other creditors	136,809	136,499
Accruals and deferred income	3,883	6,187
	163,546	173,691

7.	Related party transactions
	Within other creditors there is a balance owed to a director of the company, amounting to £125,184 (2024: £125,184).

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