REGISTERED NUMBER: 03563815 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

FOR

C M AND A J PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms C Mellor

A J Mellor

REGISTERED OFFICE:

8a Manor Close

Cheadle Hulme

Cheadle

SK8 7DJ

REGISTERED NUMBER:

03563815 (England and Wales)

ACCOUNTANTS:

Chandley Robinson Limited

Chartered Accountants

8A Manor Close

Cheadle Hulme

Cheadle

Cheshire

SK8 7DJ

FIXED ASSETS

Tangible assets

4

2,827

3,973

Investment property

5

1,024,000

870,000

1,026,827

873,973

CURRENT ASSETS

Debtors

6

363

-

Cash at bank

3,370

160,947

3,733

160,947

CREDITORS

Amounts falling due within one year

7

553,088

558,003

NET CURRENT LIABILITIES

(549,355

)

(397,056

)

TOTAL ASSETS LESS CURRENT LIABILITIES

477,472

476,917

CREDITORS

Amounts falling due after more than one year

8

(471,278

)

(471,305

)

PROVISIONS FOR LIABILITIES

(10,057

)

(9,386

)

NET LIABILITIES

(3,863

)

(3,774

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

42,875

40,015

Retained earnings

(46,838

)

(43,889

)

SHAREHOLDERS' FUNDS

(3,863

)

(3,774

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29th December 2025 and were signed on its behalf by:

A J Mellor - Director

Ms C Mellor - Director

1.	STATUTORY INFORMATION

C M AND A J Properties 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st July 2024

and 30th June 2025

5,731

DEPRECIATION

At 1st July 2024

1,758

Charge for year

1,146

At 30th June 2025

2,904

NET BOOK VALUE

At 30th June 2025

2,827

At 30th June 2024

3,973

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st July 2024

870,000

Additions

150,469

Revaluations

3,531

At 30th June 2025

1,024,000

NET BOOK VALUE

At 30th June 2025

1,024,000

At 30th June 2024

870,000

Fair value at 30th June 2025 is represented by:

£

Valuation in 2021

7,509

Valuation in 2023

19,078

Valuation in 2024

22,814

Valuation in 2025

3,531

Cost

971,068

1,024,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

363

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

60

113

Other creditors

553,028

557,890

553,088

558,003

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

471,278

471,305

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

471,278

471,305

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Mortgages on properties

471,278

471,305

10.

RESERVES

Fair

value

reserve

£

At 1st July 2024

40,015

Fair value adjustment

2,860

At 30th June 2025

42,875

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

12.	RELATED PARTY DISCLOSURES