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COMPANY REGISTRATION NUMBER: 10218451

Combat Property Solutions Limited

Unaudited financial statements

31 March 2025

Combat Property Solutions Limited

Statement of financial position

31 March 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 859,000 |  | 859,000

Current assets

Debtors | 6 | 3,209 |  | 1,150 |
Cash at bank and in hand | 19,050 |  | 16,538 |
| ------- |  | ------- |
| 22,259 |  | 17,688 |

Creditors: Amounts falling due within one year | 7 | ( 175,262) |  | ( 180,311) |
| --------- |  | --------- |
Net current liabilities |  | ( 153,003) |  | ( 162,623)
|  | --------- |  | ---------
Total assets less current liabilities |  | 705,997 |  | 696,377

Creditors: Amounts falling due after more than one year | 8 |  | ( 521,827) |  | ( 519,688)

Provisions

Taxation including deferred tax |  | ( 44,021) |  | ( 42,151)
|  | --------- |  | ---------
Net assets |  | 140,149 |  | 134,538
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 100 |  | 100
Revaluation reserve |  | 141,636 |  | 141,636
Profit and loss account |  | ( 1,587) |  | ( 7,198)
|  | --------- |  | ---------
Shareholders funds |  | 140,149 |  | 134,538
|  | --------- |  | ---------

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 income statement 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.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Combat Property Solutions Limited

Statement of financial position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 29 December 2025 , and are signed on behalf of the board by:

Mr A J Cubitt | Mrs H A Cubitt
Director | Director

Company registration number: 10218451

Combat Property Solutions 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 63 Corton Road, Lowestoft, Suffolk, NR32 4PN, United Kingdom.
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 certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of employees during the year was 2 (2024: 2 ).
5. Tangible assets

| Investment properties
| £
Cost |
At 1 April 2024 and 31 March 2025 | 859,000
| ---------
Depreciation |
At 1 April 2024 and 31 March 2025 | –
| ---------
Carrying amount |
At 31 March 2025 | 859,000
| ---------
At 31 March 2024 | 859,000
| ---------

All properties held by the company were revalued during the period ended 31 March 2024 on the basis of open market value with existing use .
Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Investment properties
| £
At 31 March 2025 |
Aggregate cost | 671,907
Aggregate depreciation | –
| ---------
Carrying value | 671,907
| ---------

At 31 March 2024 |
Aggregate cost | 671,907
Aggregate depreciation | –
| ---------
Carrying value | 671,907
| ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 3,209 | 1,150
| ------ | ------

7. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 113,739 | 86,500
Other creditors | 61,523 | 93,811
| --------- | ---------
| 175,262 | 180,311
| --------- | ---------

8. Creditors: Amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 521,827 | 519,688
| --------- | ---------