Registration number: 09906587

Carlton St Peter Properties Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Carlton St Peter Properties Ltd

Company Information

Director

Mr W A Hollocks

Registered office

DeVines Bellefield House 104 New London Road Chelmsford Essex CM2 0RG

Accountants

DeVines Accountants Limited Chartered Accountants Bellefield House 104 New London Road Chelmsford Essex CM2 0RG

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Carlton St Peter Properties Ltd
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Carlton St Peter Properties Ltd for the year ended 31 December 2024 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Carlton St Peter Properties Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Carlton St Peter Properties Ltd and state those matters that we have agreed to state to the Board of Directors of Carlton St Peter Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carlton St Peter Properties Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Carlton St Peter Properties Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Carlton St Peter Properties Ltd. You consider that Carlton St Peter Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Carlton St Peter Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

DeVines Accountants Limited
Chartered Accountants
Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG

29 December 2025

Carlton St Peter Properties Ltd

(Registration number: 09906587)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	1,677,991	1,671,479
Current assets
Debtors		(10)	(8,284)
Cash at bank and in hand		4	8
		(6)	(8,276)
Creditors: Amounts falling due within one year	5	(1,049,798)	(998,180)
Net current liabilities		(1,049,804)	(1,006,456)
Total assets less current liabilities		628,187	665,023
Creditors: Amounts falling due after more than one year	5	(714,988)	(749,645)
Net liabilities		(86,801)	(84,622)
Capital and reserves
Called up share capital	6	1	1
Retained earnings		(86,802)	(84,623)
Shareholders' deficit		(86,801)	(84,622)

For the financial year ending 31 December 2024 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 December 2025
 

......................................... Mr W A Hollocks Director

Carlton St Peter Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

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

The address of its registered office is:
DeVines Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG

These financial statements were authorised for issue by the director on 29 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.

Departures from Companies Act requirements

As required by compnay law the directors have a policy of depreciating freehold buidlings. The directors consider that due to the nature of the property the buildings is a relatibely low proportion of the property as a whole, thus any depreciation charge would be immaterial.

Going concern

The financial statements have been prepared on a going concern basis due to continuing financial support of the controlling shareholder.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for rental of proprties in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Carlton St Peter Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Carlton St Peter Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2024	1,665,438	9,757	7,700	1,682,895
Additions	9,466	-	-	9,466
At 31 December 2024	1,674,904	9,757	7,700	1,692,361
Depreciation
At 1 January 2024	-	5,641	5,775	11,416
Charge for the year	-	1,029	1,925	2,954
At 31 December 2024	-	6,670	7,700	14,370
Carrying amount
At 31 December 2024	1,674,904	3,087	-	1,677,991
At 31 December 2023	1,665,438	4,116	1,925	1,671,479

Included within the net book value of land and buildings above is £1,674,904 (2023 - £1,665,438) in respect of freehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	823,663	833,300
Trade creditors		174,575	113,440
Accruals and deferred income		1,560	1,440
Other creditors		50,000	50,000
		1,049,798	998,180