2024-06-01 2025-05-31 false Capium Accounts Production 1.1 08532795 2024-06-01 2025-05-31 08532795 bus:FullAccounts 2024-06-01 2025-05-31 08532795 bus:FRS102 2024-06-01 2025-05-31 08532795 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08532795 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08532795 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08532795 2024-06-01 2025-05-31 08532795 2025-05-31 08532795 bus:RegisteredOffice 2024-06-01 2025-05-31 08532795 core:WithinOneYear 2025-05-31 08532795 core:AfterOneYear 2025-05-31 08532795 1 2024-06-01 2025-05-31 08532795 bus:Director1 2024-06-01 2025-05-31 08532795 bus:Director1 2025-05-31 08532795 bus:Director1 2023-06-01 2024-05-31 08532795 bus:Director2 2024-06-01 2025-05-31 08532795 bus:Director2 2025-05-31 08532795 bus:Director2 2023-06-01 2024-05-31 08532795 2023-06-01 08532795 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 08532795 2023-06-01 2024-05-31 08532795 2024-05-31 08532795 core:WithinOneYear 2024-05-31 08532795 core:AfterOneYear 2024-05-31 08532795 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 08532795 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 08532795 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 08532795 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 08532795 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 08532795 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 08532795 core:Non-currentFinancialInstruments 2025-05-31 08532795 core:Non-currentFinancialInstruments 2024-05-31 08532795 core:ShareCapital 2025-05-31 08532795 core:ShareCapital 2024-05-31 08532795 core:RetainedEarningsAccumulatedLosses 2025-05-31 08532795 core:RetainedEarningsAccumulatedLosses 2024-05-31 08532795 dpl:Item1 2024-06-01 08532795 dpl:Item1 2025-05-31 08532795 dpl:Item1 2023-06-01 08532795 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 08532795
England and Wales
Unaudited Financial Statements
for the year ended 31 May 2025
for
SS & M PROPERTIES LIMITED

SS & M Properties Limited Contents Page For the year ended 31 May 2025
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

SS & M Properties Limited Company Information For the year ended 31 May 2025
Directors | Mr S J Carter Mr M G Dawes
Registered Number | 08532795
Registered Office | Montana House 130 High Street Honiton Devon EX14 1JP
Accountants | H M Williams Chartered Certified Accountants 5 Sandy Court Ashleigh Way Plymouth PL7 5JX
1

SS & M Properties Limited Directors' Report For the year ended 31 May 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 May 2025 Principal activities The principal activity of the company in the year under review was that of a property holding company. Directors The directors who have held office during the whole of the year were as follows:
Mr S J Carter
Mr M G Dawes
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Mr S J Carter Director
Date approved: 18 February 2026 2

SS & M Properties Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 3 | 200,000 |  | 200,000
|  | 200,000 |  | 200,000
Current assets |  |  |
Cash at bank and in hand |  | 1,584 |  | 2,593
Creditors: amount falling due within one year | 4 | (14,799) |  | (14,067)
Net current assets |  | (13,215) |  | (11,474)
Total assets less current liabilities |  | 186,785 |  | 188,526
Creditors: amount falling due after more than one year | 5 | (79,605) |  | (91,037)
Provisions for liabilities | 6 | (6,846) |  | (6,846)
Net assets |  | 100,334 |  | 90,643
Capital and reserves |  |  |
Called up share capital |  | 12 |  | 12
Profit and loss account |  | 100,322 |  | 90,631
Shareholders' funds |  | 100,334 |  | 90,643
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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. 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. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 18 February 2026 and were signed on its behalf by:
------------------------------- Mr S J Carter Director
3

SS & M Properties Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information SS & M Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 08532795, registration address Montana House, 130 High Street, Honiton, Devon, EX14 1JP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 June 2024 | 200,000 |  | 200,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 200,000 |  | 200,000
Investment property Investment property is shown at the most recent valuation. Any aggregate surplus or deficits arising from changes in the market value are recognised in the profit or loss. Investment properties have been valued as at 31st May 2025 on the basis of their open market vale with vacant possession by the director Mr M G Dawes. Fair value as at 31 May 2025 is represented by:
|  | 2025 £
--- | --- | ---
Valuation in 2022 |  | 36,029
Cost |  | 163,971
Total |  | 200,000
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 11,501 |  | 10,966
Taxation and Social Security | 2,273 |  | 2,195
Other Creditors | 1,025 |  | 906
| 14,799 |  | 14,067
5. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 79,605 |  | 91,037
| 79,605 |  | 91,037
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 6,846 |  | 6,846
| 6,846 |  | 6,846
7. | Reserves The retained earnings include a non-distributable amount of £36,029 from revaluation adjustments under FRS 102.
8. | Secured debts The following secured debts are included within creditors:
|  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
National Westminster Bank plc |  | 91,106 |  | 102,003
|  | 91,106 |  | 102,003
£91,106 is secured by National Westminster Bank plc over 130 High Street, Honiton. EX14 1JR held by the company.
9. | Controlling party The company is under the control of its directors.
4