REGISTERED NUMBER: 08284682 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CMS PROPERTY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms E Horsnell Shave

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

08284682 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

2,985,000

3,515,000

2,985,000

3,515,000

CURRENT ASSETS

Debtors

6

58,274

11,054

Cash at bank

6,182

5,219

64,456

16,273

CREDITORS

Amounts falling due within one year

7

147,195

14,943

NET CURRENT (LIABILITIES)/ASSETS

(82,739

)

1,330

TOTAL ASSETS LESS CURRENT LIABILITIES

2,902,261

3,516,330

CREDITORS

Amounts falling due after more than one year

8

(1,009,112

)

(1,493,325

)

PROVISIONS FOR LIABILITIES

(262,177

)

(239,473

)

NET ASSETS

1,630,972

1,783,532

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

786,529

1,020,911

Retained earnings

844,343

762,521

SHAREHOLDERS' FUNDS

1,630,972

1,783,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 22 December 2025 and were signed by:

Ms E Horsnell Shave - Director

1.	STATUTORY INFORMATION

CMS Property Investments 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.

Plant and machinery etc

-

50% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

3,405

DEPRECIATION

At 1 April 2024

and 31 March 2025

3,405

NET BOOK VALUE

At 31 March 2025

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

3,515,000

Disposals

(530,000

)

At 31 March 2025

2,985,000

NET BOOK VALUE

At 31 March 2025

2,985,000

At 31 March 2024

3,515,000

Investment properties were valued on an open market basis on 31 March 2025 by Ms E Horsnell Shave the director and shareholder.

The valuation of the properties at the year end is based on recent sales data for similar properties in the residential area and is not carried out by an independent professionally qualified valuer.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

47,078

-

Other debtors

11,196

11,054

58,274

11,054

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

126,683

9,353

Taxation and social security

14,820

-

Other creditors

5,692

5,590

147,195

14,943

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

702,224

1,459,717

Other creditors

306,888

33,608

1,009,112

1,493,325

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

828,907

1,469,070

Lloyds Bank Plc have a fixed and floating charge over:

- 1 to 6 Axminster Court, 3A Queens Road, Farnborough, GU14 6DJ (freehold - HP788266);

- Flat 16, Regents Place, Hersham Road, Walton-On-Thames KT12 1FH (leasehold - SY817225);

- Flat 17, Regents Place, Hersham Road, Walton-On-Thames KT12 1FH (leasehold - SY817381);

- Flat 19, Regents Place, Hersham Road, Walton-On-Thames KT12 1FH (leasehold - SY817575);

- 3 The Courtyard, High Street, Ripley, Woking and car parking space GU23 6BQ also known as Hazel Cottage, 3 The Courtyard, Ripley, Surrey GU23 6AF (freehold - SY815068); and

- Yew cottage, 6 The Courtyard, High Street, Ripley, Woking and parking space GU23 6BQ (freehold - SY814908).

10.

RESERVES

Fair

value

reserve

£

At 1 April 2024

1,020,911

Movement between reserves

(234,382

)

At 31 March 2025

786,529

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms E Horsnell Shave.