ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 10195453

C&K VOGEL LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

C&K VOGEL LTD

REGISTERED NUMBER: 10195453

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		955,657		713,276
			955,657		713,276
Current assets
Debtors: amounts falling due within one year	5	-		440
Cash at bank and in hand	6	3,505		5,680
		3,505		6,120
Creditors: amounts falling due within one year	7	(135,694)		(125,028)
Net current liabilities			(132,189)		(118,908)
Total assets less current liabilities			823,468		594,368
Creditors: amounts falling due after more than one year	8		(482,452)		(482,452)

Net assets			341,016		111,916

Capital and reserves
Called up share capital	100	100
Revaluation reserve	221,724	-
Profit and loss account	119,192	111,816
	341,016	111,916

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C&K VOGEL LTD

REGISTERED NUMBER: 10195453

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 January 2026.

K E Vogel

Director

The notes on pages 3 to 7 form part of these financial statements.

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C&K VOGEL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no.10195453). The address of the registered office is Langtons, The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.

These financial statements present information about the company as an individual undertaking. It is not a member of a group of companies. The principal activity of the company is that of management consultancy for the construction industry.

The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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C&K VOGEL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.3

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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C&K VOGEL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 May 2024	713,276
	Additions at cost	20,657
	Surplus on revaluation	221,724
	At 30 April 2025	955,657

The 2025 valuations were made by the director, on an open market value basis.

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2025	2024
	£	£

	Historic cost	733,933	713,276
		733,933	713,276

Debtors

					2025	2024
					£	£


Other debtors	-	440
	-	440

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C&K VOGEL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	3,505	5,680
	3,505	5,680

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	122,594	111,928
Accruals and deferred income	13,100	13,100
	135,694	125,028

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	482,452	482,452
	482,452	482,452




Amounts falling due after more than 5 years
Bank loans	482,452	482,452
	482,452	482,452

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C&K VOGEL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

10.

Reserves

Investment Property Revaluation Reserve

Relates to the revaluation of freehold property in the year ended 30 April 2025.

Profit and loss account

Retained earnings include all current and prior period retained profits less dividends paid.

11.	Related party transactions

		2025	2024
		£	£

	Senate Mech Limited (sales)	50,000	-
	Runbiz Limited	(111,927)	(111,927)

K E Vogel is a director of Runbiz Limited and Senate Mech Limited. The loan to K E Vogel was unsecured and no interest was charged on the outstanding balance. There are no fixed terms for repayment and the maximum debtor amount outstanding during the year was £nil.

12.	Controlling party

The company is controlled by its director.

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