Taylors Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04507949

Taylors Investments Limited

Filleted Unaudited Financial Statements

31 March 2025

Taylors Investments Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Taylors Investments Limited

Balance Sheet

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	4	401,750	401,707
Investments	5	200	200
		---------	---------
		401,950	401,907

Current assets

Debtors	6	10,234	10,685
Cash at bank and in hand		4,073	12,770
		--------	--------
		14,307	23,455

Creditors: amounts falling due within one year	7	280,534		362,443
		---------		---------
Net current liabilities			266,227		338,988
			---------		---------
Total assets less current liabilities			135,723		62,919

Provisions

Taxation including deferred tax	438	427
	---------	--------
Net assets	135,285	62,492
	---------	--------

Taylors Investments Limited

Balance Sheet (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Revaluation reserve	42,084	42,084
Profit and loss account	93,101	20,308
	---------	--------
Shareholders funds	135,285	62,492
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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

Director's responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 December 2025 , and are signed on behalf of the board by:

Mr N Taylor
Director

Company registration number: 04507949

Taylors Investments Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Charles Court, Budbrooke Road, Warwick, CV34 5LZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis as modified by the revaluation of investment properties measured at fair value through profit or loss and in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Office equipment are initially held at cost

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Office equipment	-	33% straight line

Investment property

Investment property is held at market value and this value is reviewed periodically to ensure it shows a true and fair view.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

4. Tangible assets

	Short leasehold property	Equipment	Total
	£	£	£
Cost
At 1 April 2024	400,000	7,110	407,110
Additions	–	1,167	1,167
Disposals	–	( 3,499)	( 3,499)
	---------	-------	---------
At 31 March 2025	400,000	4,778	404,778
	---------	-------	---------
Depreciation
At 1 April 2024	–	5,403	5,403
Charge for the year	–	1,125	1,125
Disposals	–	( 3,500)	( 3,500)
	---------	-------	---------
At 31 March 2025	–	3,028	3,028
	---------	-------	---------
Carrying amount
At 31 March 2025	400,000	1,750	401,750
	---------	-------	---------
At 31 March 2024	400,000	1,707	401,707
	---------	-------	---------

Included within the above is investment property as follows:

	£
	---------
At 1 April 2024 and 31 March 2025	400,000
	---------

The Investment Property was valued by Richard Hardy FRICS of Bromwich Hardy as at 31st March 2023.

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	200
	----
Impairment
At 1 April 2024 and 31 March 2025	–
	----

Carrying amount
At 31 March 2025	200
	----
At 31 March 2024	200
	----

6. Debtors

	2025	2024
	£	£
Trade debtors	9,071	9,071
Other debtors	1,163	1,614
	--------	--------
	10,234	10,685
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	41	38
Amounts owed to group undertakings	262,252	338,752
Corporation tax	7,933	7,833
Social security and other taxes	911	1,881
Other creditors	9,397	13,939
	---------	---------
	280,534	362,443
	---------	---------