Compton & Co Properties Limited

Registered number

15668573

Filleted Accounts

30 April 2025

Compton & Co Properties Limited
Registered number:		15668573
Balance Sheet
as at 30 April 2025

Notes			2025
£
Fixed assets
Tangible assets	3		30,103
Investments	4		88,047
			118,150

Current assets
Cash at bank and in hand		2,555

Creditors: amounts falling due within one year	5	(121,434)

Net current liabilities			(118,879)

Net liabilities			(729)

Capital and reserves
Called up share capital			100
Profit and loss account			(829)

Shareholders' funds			(729)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Compton
Director
Approved by the board on 10 January 2026

Compton & Co Properties Limited
Notes to the Accounts
for the period from 22 April 2024 to 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Motor vehicles	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investment Properties
	Investment properties are properties held to earn rental income and for capital appreciation. Investment properties are measured at fair value at each reporting date. Any gains or losses arising from changes in fair value are recognised in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025
Number

	Average number of persons employed by the company			1


3	Tangible fixed assets
		Office equipment		Motor vehicles		Total
£			£		£
	Cost
	Additions	734		29,950		30,684
	At 30 April 2025	734		29,950		30,684

	Depreciation
	Charge for the period	82		499		581
	At 30 April 2025	82		499		581

	Net book value
	At 30 April 2025	652		29,451		30,103


4	Investments

Investment
properties
£
	Fair value
	Additions					88,047
	Fair value movement					-

	At 30 April 2025					88,047

	The investment properties are measured at fair value at each reporting date. The fair value of the investment property at 30 April 2025 was £88,047.


5	Creditors: amounts falling due within one year			2025
£

	Director's loan account - M Compton			118,742
	Director's loan account - R Compton			1,792
	Other creditors			900
				121,434


6	Controlling party

	The shares are under the control of the directors.


7	Other information

	Compton & Co Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	15a Beckenham Road
	West Wickham
	BR4 0QR