Charmol Properties Ltd Filleted Accounts Cover |  |

| Charmol Properties Ltd |
|  | Company No. 15699144 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 May 2025 |  |  |

Charmol Properties Ltd Directors Report Registrar |  |

The Director presents his report and the accounts for the period ended 31 May 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the period under review was property rental and investment.
Director |  |  |  |  |
The Director who served at any time during the period was as follows:
Martin Cooper |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
Martin Cooper |  |  |  |  |  |
Director |  |  |  |  |  |
03 February 2026 |  |  |  |  |  |

Charmol Properties Ltd Balance Sheet Registrar |  |

at | 31 May 2025 |  |  |  |  |  |  |
Company No. | 15699144 |  | Notes | 2025 |  |  |  |
|  |  |  |  |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |
| Investment property |  | 5 | 162,000 |  |  |  |
|  |  |  |  |  | 162,000 |  |  |  |
Current assets |  |  |  |  |  |  |
| Cash at bank and in hand |  |  | 2,876 |  |  |  |
|  |  |  |  |  | 2,876 |  |  |  |
Creditors: Amount falling due within one year | 6 | (47,861) |  |  |  |
Net current liabilities |  |  | (44,985) |  |  |  |
Total assets less current liabilities |  |  | 117,015 |  |  |  |
Creditors: Amounts falling due after more than one year | 7 | (103,927) |  |  |  |
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  | 9 | (5,148) |  |  |  |
Net assets |  |  | 7,940 |  |  |  |
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  |
| Fair value reserve |  | 11 | 15,446 |  |  |  |
| Profit and loss account |  | 11 | (7,507) |  |  |  |
Total equity |  |  | 7,940 |  |  |  |
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 03 February 2026 and signed on its behalf by: |  |
Martin Cooper |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
03 February 2026 |  |  |  |  |  |  |  |

Charmol Properties Ltd Notes to the Accounts Registrar |  |

for the period ended 31 May 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Charmol Properties Ltd is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 15699144 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 87 London Road |  |  |  |  |  |  |  |  |  |
| Cowplain |  |  |  |  |  |  |  |  |  |
| Waterlooville |  |  |  |  |  |  |  |  |  |
| Hampshire |  |  |  |  |  |  |  |  |  |
| PO8 8XB |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental period incurred.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Freehold investment property |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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.

| Employee benefits |  |  |  |  |  |
| Defined contribution pensions |  |  |  |  |  |
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  |
|  | The average monthly number of employees (including directors) during the period: | 0 |  |  |  |

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2025 |  |  |  |
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  |
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Higher |  |  |  |  |  |  |  | 2025 |  |  |  |
|  | 1877 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | (7,507) |  |  |  | -
|  | Standard rate of corporation tax in the United Kingdom |  | 25% |  |  |  | 25%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | (1,877) |  |  |  | -
|  | Utilisation of tax losses |  | 1,877 |  |  |  | -

5 | Investment property |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Freehold Investment Property
|  |  |  |  |  |  |  |  |  |  |  |  |  | £
|  | Valuation |  |  |  |  |  |  |  |  |  |
|  | Additions |  |  |  |  |  |  |  |  |  | 141,406
|  | Revaluation |  |  |  |  |  |  |  |  |  | 20,594
|  | At 31 May 2025 |  |  |  |  |  |  |  |  |  | 162,000
|  | Freehold investment property is revalued at a fair value by the director.

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Amounts owed to group undertakings |  |  |  | 46,782 |  |  |  |
|  | Loans from directors |  |  |  | 299 |  |  |  |
|  | Accruals and deferred income |  |  |  | 780 |  |  |  |
|  |  |  |  |  |  |  |  |  | 47,861 |  |  |  |

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Bank loans and overdrafts |  |  |  | 103,927 |  |  |  |
|  |  |  |  |  |  |  |  |  | 103,927 |  |  |  |
|  | Liabilities repayable in more than five years after the balance sheet date |  |  |  |  |  |  |  |
|  | Amount repayable otherwise than by instalments |  | 103,927 |  |  |  |
|  |  |  |  |  |  |  |  |  | 103,927 |  |  |  |

8 | Creditors: secured liabilities |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | The aggregate amount of secured liabilities included within creditors |  |  |  | 103,927 |  |  |  |
|  | Security is provided by a mortgage secured against the investment property of the company.

9 | Deferred taxation |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Accelerated Capital Allowances, Losses and Other Timing Differences |  |  |  | Total
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Charge to the profit and loss account for the period |  | 5,148 |  |  |  | 5,148
|  | At 31 May 2025 |  | 5,148 |  |  |  | 5,148
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Other timing differences |  | 5,148 |  |  |  |
|  |  |  |  |  |  |  |  |  | 5,148 |  |  |  |

10 | Share Capital |  |  |  |  |  |  |  |
|  | The company issued 1 ordinary £1 share, fully paid.

11 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Fair Value Reserve |  |  |  | Total other reserves
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Movement on fair value reserve |  |  |  | 20,594 |  |  |  | 20,594
|  | Deferred taxation |  |  |  | (5,148) |  |  |  | (5,148)
|  | At 31 May 2025 |  |  |  | 15,446 |  |  |  | 15,446
|  | Fair value reserve - reflects the revaluation of investment properties held.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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