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Registration number: 03965899

Antler Properties Europe Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

Antler Properties Europe Limited
(Registration number: 03965899)

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Antler Properties Europe Limited
(Registration number: 03965899)

Company Information

Directors | W G Pewter M Pewter Mr G R Pewter

Company secretary | M Pewter

Registered office | Great Lodge Farm Rushley Green Castle Hedingham Halstead Essex CO9 3AJ

Registered number | 03965899

Antler Properties Europe Limited
(Registration number: 03965899)

Directors' Report for the Year Ended 30 June 2025

The directors present their report and the financial statements for the year ended 30 June 2025.

Directors of the company

The directors who held office during the year were as follows:

W G Pewter

M Pewter - Company secretary and director

Mr G R Pewter

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 6 February 2026 and signed on its behalf by:

......................................... W G Pewter Director

Antler Properties Europe Limited
(Registration number: 03965899)

Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 457,479 | 462,545
Investments | 5 | 671 | 671
|  | 458,150 | 463,216
Current assets |  |  |
Cash at bank and in hand |  | 2,809 | 6,274
Creditors: Amounts falling due within one year | 6 | (460,316) | (467,850)
Net current liabilities |  | (457,507) | (461,576)
Net assets |  | 643 | 1,640
Capital and Reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | 209,241 | 209,241
Retained Earnings |  | (208,698) | (207,701)
Shareholders' funds |  | 643 | 1,640

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 6 February 2026 and signed on its behalf by:

......................................... W G Pewter Director

Antler Properties Europe Limited
(Registration number: 03965899)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Great Lodge Farm
Rushley Green
Castle Hedingham
Halstead
Essex
CO9 3AJ
United Kingdom

These financial statements were authorised for issue by the Board on 6 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non - monetary items that are measured at historical cost are translated at the rate ruling at the date of transaction. All differences are charged to profit and loss.

Antler Properties Europe Limited
(Registration number: 03965899)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | Over 50 years
Plant and Machinery | 20% Reducing Balance

Investments

Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Antler Properties Europe Limited
(Registration number: 03965899)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible Assets

| Land and buildings £ | Total £
Fair value
At 1 July 2024 | 610,686 | 610,686
At 30 June 2025 | 610,686 | 610,686
Depreciation
At 1 July 2024 | 148,141 | 148,141
Charge for the year | 5,066 | 5,066
At 30 June 2025 | 153,207 | 153,207
Carrying amount
At 30 June 2025 | 457,479 | 457,479
At 30 June 2024 | 462,545 | 462,545

Revaluation

The fair value of the company's Land and buildings was revalued on 30 June 2010. An independent valuer was not involved.
The valuation was carried out by the directors and was undertaken on a fair value basis.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £401,455 (2024 - £401,455).

5 | Investments

Other investments | £
Fair value
At 1 July 2024 | 671
At 30 June 2025 | 671

Antler Properties Europe Limited
(Registration number: 03965899)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade Creditors |  | - | 945
Amounts due to related parties |  | 458,272 | 457,190
Accruals |  | 1,089 | 9,715
Income tax liability |  | 955 | -
|  | 460,316 | 467,850