Registration number: 1560218

Cyril Harber Investment Company Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Cyril Harber Investment Company Limited

Company Information

Directors

Ms Emily Jane Purves Mrs Alexis Margot Purves Mr Charles Stuart John Purves

Registered office

111/113 High Street Evesham Worcestershire WR11 4XP

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Cyril Harber Investment Company Limited

(Registration number: 1560218)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	2,690,000	2,690,000
Current assets
Debtors	5	6,194	7,940
Cash at bank and in hand		48,151	193,234
		54,345	201,174
Creditors: Amounts falling due within one year	6	(271,153)	(309,150)
Net current liabilities		(216,808)	(107,976)
Total assets less current liabilities		2,473,192	2,582,024
Creditors: Amounts falling due after more than one year	6	-	(141,504)
Provisions for liabilities		(585,489)	(576,910)
Net assets		1,887,703	1,863,610
Capital and reserves
Called up share capital		100	100
Revaluation reserve		1,877,912	1,877,912
Retained earnings		9,691	(14,402)
Shareholders' funds		1,887,703	1,863,610

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

......................................... Mr Charles Stuart John Purves Director

Cyril Harber Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111/113 High Street
Evesham
Worcestershire
WR11 4XP
England

These financial statements were authorised for issue by the Board on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the rental income receivable. Rental income is invoiced in advance of the rental period.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Cyril Harber Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Investment properties

	2025 £
At 1 April	2,690,000
At 31 March	2,690,000

Valued by external valuer in October 2023 at an open market value of £2.69m. The Directors consider that the market value woud have been the same as at 31 March 2025.

5

Debtors

	2025 £	2024 £
Other debtors	6,194	7,750
Prepayments	-	190
	6,194	7,940

Cyril Harber Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	-	11,112
Accruals and deferred income		1,181	1,526
Other creditors		269,972	296,512
		271,153	309,150

Creditors include bank loans which are secured of £nil (2024 £11,112). The bank loan is secured over the property held at 3 Evesham Road, Cheltenham. The loan was repaid during the year.

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	-	141,504

Creditors include bank loans which are secured of £nil (2024 £141,504). The bank loan is secured over the property held at 3 Evesham Road, Cheltenham. The loan was repaid during the year.

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	141,504

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	11,112