Company registration number 11454638 (England and Wales)
CE IMAGE PROPERTY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CE IMAGE PROPERTY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CE IMAGE PROPERTY LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,986
11,986
Investment property
4
819,933
819,933
Investments
5
25,000
25,000
856,919
856,919
Current assets
Debtors
6
100
242
Cash at bank and in hand
8,456
1,345
8,556
1,587
Creditors: amounts falling due within one year
7
(227,113)
(216,510)
Net current liabilities
(218,557)
(214,923)
Total assets less current liabilities
638,362
641,996
Creditors: amounts falling due after more than one year
8
(523,664)
(523,682)
Provisions for liabilities
(15,128)
(16,373)
Net assets
99,570
101,941
Capital and reserves
Called up share capital
9
100
100
Revaluation reserve
71,520
71,520
Profit and loss reserves
27,950
30,321
Total equity
99,570
101,941

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

T he members have 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 9 February 2026
Mr C J Ewels
Director
Company registration number 11454638 (England and Wales)
CE IMAGE PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

CE Image Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

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

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

Revenue from the provision of rental properties is recognised over the period of rent when, and to the extent that, the company obtains the right to consideration in exchange for services provided.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost, 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:

Freehold land and buildings
nil (land only)

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.

CE IMAGE PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
CE IMAGE PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 October 2024 and 30 September 2025
11,986
Depreciation and impairment
At 1 October 2024 and 30 September 2025
-
0
Carrying amount
At 30 September 2025
11,986
At 30 September 2024
11,986
4
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
819,933

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 September 2025 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
25,000
25,000
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
11
Other debtors
100
231
100
242
CE IMAGE PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
225,290
215,290
Other creditors
1,823
1,220
227,113
216,510
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
523,664
523,682
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
523,664
523,682

Included above is a balance of £523,664 (202 4 : £523,682) secured over the investment property.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
10
Related party transactions

A loan exists with CE Image Limited, a company within the same group. At the year end the amount owed to CE Image Limited was £223,000 (2024 - £213,000), This amount is included in creditors amounts falling due within one year. Mr C Ewels is a director of both CE Image Limited and CE Image Propert y Limited.

The company also has an existing loan with CE Image Holdings Limited, a company within the same group. At the year end the amount owed to CE Image Holdings Limited was £2,290 (2024: £2,290). This amount is included in creditors amounts falling due within one year. Mr C Ewels is a director of both CE Image Holdings Limited and CE Image Propert y Limited.

11
Parent company

The parent company is CE Image Holdings Limited, whose registered office is Bradbury House, Mission Court, Newport, NP20 2DW

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