Company registration number 12480997 (England and Wales)
AJ CLOUGH PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
AJ CLOUGH PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
AJ CLOUGH PROPERTIES LIMITED
BALANCE SHEET
AS AT
25 AUGUST 2025
25 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
9,897
12,342
Investment property
4
650,000
650,000
659,897
662,342
Current assets
Debtors
5
6,518
6,514
Cash at bank and in hand
42,643
6,157
49,161
12,671
Creditors: amounts falling due within one year
6
(452,129)
(481,926)
Net current liabilities
(402,968)
(469,255)
Total assets less current liabilities
256,929
193,087
Provisions for liabilities
(52,650)
(34,475)
Net assets
204,279
158,612
Capital and reserves
Called up share capital
7
1
1
Revaluation reserve
8
162,033
180,319
Profit and loss reserves
42,245
(21,708)
Total equity
204,279
158,612
AJ CLOUGH PROPERTIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
25 AUGUST 2025
25 August 2025
- 2 -

For the financial year ended 25 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 January 2026
Mr A J Clough
Director
Company registration number 12480997 (England and Wales)
AJ CLOUGH PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 AUGUST 2025
- 3 -
1
Accounting policies
Company information

AJ Clough Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Red Scar Works, Primet Street, Burnley Road, Colne, Lancashire, BB8 8EB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is reliant upon the financial support of its directors in order to meet its liabilities as they fall due. The directors have indicated that this support will continue for the foreseeable future and, as a result, have continued to adopt the going concern basis in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

AJ CLOUGH PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 AUGUST 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 26 August 2024 and 25 August 2025
16,353
Depreciation and impairment
At 26 August 2024
4,011
Depreciation charged in the year
2,445
At 25 August 2025
6,456
Carrying amount
At 25 August 2025
9,897
At 25 August 2024
12,342
4
Investment property
2025
£
Fair value
At 26 August 2024 and 25 August 2025
650,000

The investment property is included in the accounts at the director's open market valuation of £650,000 at the period end. The original cost was £437,791 in 2020.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,159
5,159
Other debtors
30
30
Prepayments and accrued income
1,329
1,325
6,518
6,514
AJ CLOUGH PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 AUGUST 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,579
2,573
Other creditors
449,550
479,353
452,129
481,926

Other creditors are amounts due to the director £3 00,965 (202 4 - £3 10,965), an amount due to a connected company £1 4 2,834 (202 4 - £1 62,834) and accruals of £5,751 (202 4 - £5,554).

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
8
Revaluation reserve
2025
2024
£
£
At the beginning of the year
180,319
187,523
Deferred tax on revaluation of investment property
(18,286)
(7,204)
At the end of the year
162,033
180,319
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