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Registered number: 04230027









CORALGLADE LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
CORALGLADE LIMITED
 
 
COMPANY INFORMATION


Directors
W R Collins (appointed 11 November 2024)
S A J Nahum 
E M Sawyer (resigned 11 November 2024)




Registered number
04230027



Registered office
4th Floor
Millbank Tower

21-24 Millbank

London

SW1P 4QP




Independent auditors
Adler Shine LLP
Chartered Accountants & Statutory Auditor

Aston House

Cornwall Avenue

London

N3 1LF





 
CORALGLADE LIMITED
 

CONTENTS



Page
Group Strategic Report
1
Directors' Report
2 - 3
Independent Auditors' Report
4 - 7
Consolidated Statement of Comprehensive Income
8
Consolidated Balance Sheet
9
Company Balance Sheet
10
Consolidated Statement of Changes in Equity
11
Company Statement of Changes in Equity
12
Consolidated Statement of Cash Flows
13
Consolidated Analysis of Net Debt
14
Notes to the Financial Statements
15 - 26


 
CORALGLADE LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The Directors present the Strategic Report for the year ended 31 March 2025.

Business review
 
The principal activity of the Group continued to be that of property investment.

Principal risks and uncertainties
 
The Group operates in the property sector within the UK and as such faces the same risks as other similar businesses, including the risk of economic downturn, availability of commercial rental space and movement in rental rates and yields.
The main risks arising from the Group's financial instruments are interest rate risk, liquidity risk and credit risk. The financial risk management objectives and Group policies for each of these risks are described in more detail below.
Interest rate risk
The Group has borrowings at a fixed rate of interest which mitigates any risk from changes in the economy which may impact interest rates. The position is kept under regular review by the Board.
Liquidity risk
Liquidity risk is managed centrally. The current loan facilities have been agreed at appropriate levels given the Group’s forecast operating cash flows, loan repayments, expected future capital expenditure and trading income over the course of the foreseeable future.
Credit risk
Due to the nature of the Group's income streams, the exposure to credit risk is considered minimal.

Financial key performance indicators
 
The Directors are satisfied with the results for the year and are optimistic for the future.
Turnover
Turnover for the year was £8,950,199 (2024: £11,406,464).
Operating Profit
Operating profit for the year was £13,926,585 (2024: £21,873,623).
Cash at bank and in hand
Available cash decreased in the year to £10,539,094 (2024: £738,039).


This report was approved by the board and signed on its behalf.



S A J Nahum
Director

Date: 23 December 2025

Page 1

 
CORALGLADE LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The Directors present their report and the financial statements for the year ended 31 March 2025.

Directors' responsibilities statement

The Directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the Directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The loss for the year, after taxation, amounted to £3,281,957 (2024 - profit £4,080,676).

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The Directors who served during the year were:

W R Collins (appointed 11 November 2024)
S A J Nahum 
E M Sawyer (resigned 11 November 2024)

Disclosure of information to auditors

Each of the persons who are Directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the Director is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

the Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Page 2

 
CORALGLADE LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Post balance sheet events

There have been no significant events affecting the Group since the year end.

Auditors

The auditors, Adler Shine LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
Going concern
The financial statements have been prepared on the assumption that the company and the group are a going concern.
Having reviewed the company's and the group's financial forecasts and expected future cash flows, the directors have a reasonable expectation that the company and the group have adequate resources to continue in operational existence for the foreseeable future. Thus the going concern basis has been adopted in preparing the financial statements for the year ended 31 March 2025.

This report was approved by the board and signed on its behalf.
 





S A J Nahum
Director

Date: 23 December 2025

Page 3

 
CORALGLADE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CORALGLADE LIMITED
 

Opinion


We have audited the financial statements of Coralglade Limited (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 March 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the parent Company's affairs as at 31 March 2025 and of the Group's loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.


Page 4

 
CORALGLADE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CORALGLADE LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Page 5

 
CORALGLADE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CORALGLADE LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 2, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the Directors are responsible for assessing the Group's and the parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Group or the parent Company or to cease operations, or have no realistic alternative but to do so.


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
 
considered the nature of the industry and sectors, control environment and business performance;
• made enquires of management about their own identification and assessment of the risk of irregularities;
• performed audit work over the risk of management override of controls, including testing of journal entries   and other adjustments for appropriateness, and reviewing accounting estimates for bias;
• undertaken appropriate sample based testing of bank transactions;
• identified and evaluated compliance with relevant laws and regulations and made enquiries of any    instances of non-compliance; and
• discussed matters among the audit engagement team regarding how and where fraud might occur in the   financial statements and potential indicators of fraud.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 6

 
CORALGLADE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CORALGLADE LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Christopher Taylor FCA (Senior Statutory Auditor)
  
for and on behalf of
Adler Shine LLP
 
Chartered Accountants
Statutory Auditor
  
Aston House
Cornwall Avenue
London
N3 1LF

23 December 2025
Page 7

 
CORALGLADE LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
8,950,199
11,406,464

Gross profit
  
8,950,199
11,406,464

Administrative expenses
  
(493,061)
(226,474)

Other operating income
 5 
11,000,000
11,002,850

Fair value movements
  
(5,530,553)
(309,217)

Operating profit
  
13,926,585
21,873,623

Interest receivable and similar income
 8 
333,378
74,129

Interest payable and similar expenses
 9 
(18,463,939)
(18,514,526)

(Loss)/profit before taxation
  
(4,203,976)
3,433,226

Tax on (loss)/profit
 10 
922,019
647,450

(Loss)/profit for the financial year
  
(3,281,957)
4,080,676

(Loss)/profit for the year attributable to:
  

Owners of the parent Company
  
(3,281,957)
4,080,676

  
(3,281,957)
4,080,676

There were no recognised gains and losses for 2025 or 2024 other than those included in the consolidated statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 15 to 26 form part of these financial statements.

Page 8

 
CORALGLADE LIMITED
REGISTERED NUMBER: 04230027

CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 13 
280,248,493
280,248,493

  
280,248,493
280,248,493

Current assets
  

Debtors
 14 
83,917,990
87,314,215

Cash at bank and in hand
 15 
10,539,094
738,039

  
94,457,084
88,052,254

Creditors: amounts falling due within one year
 16 
(22,047,536)
(11,344,915)

Net current assets
  
 
 
72,409,548
 
 
76,707,339

Total assets less current liabilities
  
352,658,041
356,955,832

Creditors: amounts falling due after more than one year
 17 
(263,770,564)
(263,770,564)

Provisions for liabilities
  

Deferred taxation
 18 
(14,420,704)
(15,436,538)

  
 
 
(14,420,704)
 
 
(15,436,538)

Net assets
  
74,466,773
77,748,730


Capital and reserves
  

Called up share capital 
 19 
100
100

Profit and loss account
  
74,466,673
77,748,630

Equity attributable to owners of the parent Company
  
74,466,773
77,748,730

  
74,466,773
77,748,730


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.




S A J Nahum
Director

The notes on pages 15 to 26 form part of these financial statements.

Page 9

 
CORALGLADE LIMITED
REGISTERED NUMBER: 04230027

COMPANY BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 12 
1
1

  
1
1

Current assets
  

Debtors
 14 
98
98

  
98
98

Total assets less current liabilities
  
 
 
99
 
 
99

  

  

Net assets
  
99
99


Capital and reserves
  

Called up share capital 
 19 
100
100

Profit and loss reserves
  
(1)
(1)

  
99
99


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.


S A J Nahum
Director

The notes on pages 15 to 26 form part of these financial statements.

Page 10

 
CORALGLADE LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Equity attributable to owners of parent Company
Total equity

£
£
£
£


At 1 April 2023
100
73,667,954
73,668,054
73,668,054


Comprehensive income for the year

Profit for the year
-
4,080,676
4,080,676
4,080,676
Total comprehensive income for the year
-
4,080,676
4,080,676
4,080,676



At 1 April 2024
100
77,748,630
77,748,730
77,748,730


Comprehensive income for the year

Loss for the year
-
(3,281,957)
(3,281,957)
(3,281,957)
Total comprehensive income for the year
-
(3,281,957)
(3,281,957)
(3,281,957)


At 31 March 2025
100
74,466,673
74,466,773
74,466,773


The notes on pages 15 to 26 form part of these financial statements.

Page 11

 
CORALGLADE LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
100
(1)
99



At 1 April 2024
100
(1)
99


At 31 March 2025
100
(1)
99


The notes on pages 15 to 26 form part of these financial statements.

Page 12

 
CORALGLADE LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

(Loss)/profit for the financial year
(3,281,957)
4,080,676

Adjustments for:

Interest paid
18,463,939
18,514,526

Interest received
(333,378)
(74,129)

Taxation charge
(922,019)
(647,450)

Decrease/(increase) in debtors
3,396,224
(11,901,584)

Increase in creditors
10,702,622
9,774,063

Net fair value losses recognised in P&L
5,530,553
309,217

Corporation tax (paid)
(93,815)
(2,599,999)

Net cash generated from operating activities

33,462,169
17,455,320


Cash flows from investing activities

Purchase of tangible fixed assets
-
(309,217)

Additions to investment properties
(5,530,553)
-

Interest received
333,378
74,129

Net cash from investing activities

(5,197,175)
(235,088)

Cash flows from financing activities

Interest paid
(18,463,939)
(18,514,526)

Net cash used in financing activities
(18,463,939)
(18,514,526)

Net increase/(decrease) in cash and cash equivalents
9,801,055
(1,294,294)

Cash and cash equivalents at beginning of year
738,039
2,032,333

Cash and cash equivalents at the end of year
10,539,094
738,039


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
10,539,094
738,039

10,539,094
738,039


The notes on pages 15 to 26 form part of these financial statements.

Page 13

 
CORALGLADE LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 MARCH 2025




At 1 April 2024
Cash flows
At 31 March 2025
£

£

£

Cash at bank and in hand

738,039

9,801,055

10,539,094


738,039
9,801,055
10,539,094

The notes on pages 15 to 26 form part of these financial statements.

Page 14

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Coralglade Limited is a private company limited by shares registered in England and Wales. The Company's registered number is 04230027 and the registered office is 4th Floor Millbank Tower, 21-24 Millbank, London, SW1P 4QP.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Profit and Loss in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated Group financial statments consist of the financial statements of the parent company Coralglade Limited together with all the entities controlled by the parent company (its subsidiaries). 
All financial statements are made up to 31 March 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used in line with those used by other members of the Group.
All intra-group transactions, balances and unrealised gains on transactions between Group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

 
2.3

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company and the group have adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.4

Revenue

Revenue represents the rents receivable from the investment properties, and is shown net of VAT.   Rents receivable are recognised on a straight-line basis over the term of the lease.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 15

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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 balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.

 
2.8

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.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 16

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

Financial instruments

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

The Group 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.

Financial instruments are recognised in the Group's Balance Sheet when the Group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 Group's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Page 17

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.14
Financial instruments (continued)


Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

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 Group after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price after transaction costs. 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 payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables 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.


 

Page 18

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.14
Financial instruments (continued)

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Investment properties
 
The assumptions on which the investment property valuations have been based includes, but is not limited to, matters such as the tenure and tenancy details for the properties and prevailing market yields.  If the assumptions upon which the directors have based their valuations proves to be inaccurate, this may have an impact on the value of the Group's investment properties, which could in turn have an effect on the company’s financial position and results.

Page 19

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Rental Income
8,950,199
11,406,464

8,950,199
11,406,464


All turnover arose within the United Kingdom.


5.


Other operating income

2025
2024
£
£

Sundry income
11,000,000
11,002,850

11,000,000
11,002,850



6.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors in respect of:

The auditing of accounts of the subsidiary company
68,150
64,500


Fees payable for the current year for the audit of the consolidated financial statements and the parent company's financial statements have been borne by the company's subsidiary.





7.


Employees





The Group and Company have no employees other than the Directors, who did not receive any remuneration (2024 - £NIL).

Page 20

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Interest receivable

2025
2024
£
£


Other interest receivable
333,378
74,129

333,378
74,129


9.


Interest payable and similar expenses

2025
2024
£
£


Interest on loans
18,463,939
18,514,526

18,463,939
18,514,526


10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
2,873,873
1,958,241

Adjustments in respect of previous periods
(2,780,058)
(2,613,162)


93,815
(654,921)


Total current tax
93,815
(654,921)

Deferred tax


Origination and reversal of timing differences
(1,015,834)
7,471

Total deferred tax
(1,015,834)
7,471


Tax on (loss)/profit
(922,019)
(647,450)
Page 21

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


(Loss)/profit on ordinary activities before tax
(4,203,976)
3,433,226


(Loss)/profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
(1,050,994)
858,803

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
2,553,734
298,138

Fair value loss on Investment Property
1,382,638
-

Other timing differences leading to an increase (decrease) in taxation
(1,021,960)
-

Non-taxable income
(750,000)
-

Additional taxable income
744,621
808,771

Under/(over) provided in prior years
(2,780,058)
(2,613,162)

Total tax charge for the year
(922,019)
(647,450)


11.


Parent company profit for the year

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The profit after tax of the parent Company for the year was £NIL (2024 - £NIL).

Page 22

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
1



At 31 March 2025
1





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Kirkglade Limited
England & Wales
Ordinary
 100%


13.


Investment property

Group


Freehold investment property

£



Valuation


At 1 April 2024
280,248,493


Additions at cost
5,530,553


Surplus on revaluation
(5,530,553)



At 31 March 2025
280,248,493

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



The historic cost of the investment property is £139,588,263 (2024: £134,057,710).






Page 23

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Due after more than one year

Other debtors
59,975
72,526
-
-

59,975
72,526
-
-

Due within one year

Trade debtors
57,388
32,554
-
-

Amounts owed by group undertakings
74,204,731
73,204,731
-
-

Other debtors
9,378,763
13,787,385
98
98

Prepayments and accrued income
217,133
217,019
-
-

83,917,990
87,314,215
98
98



15.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
10,539,094
738,039
-
-

10,539,094
738,039
-
-



16.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Trade creditors
6,039,830
239,439
-
-

Other creditors
15,982,324
45,976
-
-

Accruals and deferred income
25,382
11,059,500
-
-

22,047,536
11,344,915
-
-


Page 24

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

17.


Creditors: Amounts falling due after more than one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Amounts owed to group undertakings
263,770,564
263,770,564
-
-

263,770,564
263,770,564
-
-


The amounts owed to group undertakings are secured by the Company's investment properties and are repayable in two to five years.


18.


Deferred taxation


Group



2025


£






At beginning of year
(15,436,538)


Charged to the profit or loss
1,015,834



At end of year
(14,420,704)

Company


2025






At end of year
-
Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Accelerated capital allowances
(3,746,700)
(3,740,573)
-
-

Tax losses carried forward
4,574,575
5,012,556
-
-

Investment Property
(15,248,579)
(16,708,521)
-
-

(14,420,704)
(15,436,538)
-
-

Page 25

 
CORALGLADE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

19.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



20.


Commitments under operating leases

At 31 March 2025 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2025
2024
£
£

Not later than 1 year
2,397,530
8,899,384

Later than 1 year and not later than 5 years
7,016,232
5,748,727

Later than 5 years
2,076,483
2,004,068

11,490,245
16,652,179

21.


Related party transactions

Included within debtors is an amount due from a company under common control of £60,704,731 (2024: £59,704,731). There are no specific terms of interest or repayments attached to this amount.
Included within debtors is an amount due from a company under common control, of £13,500,000 (2024: £13,500,000). There are no specific terms of interest or repayments attached to this amount. 
The Company has taken the exemption available in FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.


22.


Controlling party

The immediate parent company is Stamford Group Holdings Limited and ultimate controlling parent is Hightower Investments Corp. Both of these companies are registered in the British Virgin Islands. The registered address is at 2nd Floor, O'Neal Marketing Associates Building, PO Box 3174, Wickham's Cay II, Road Town, Tortola, BVI.

 
Page 26