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Registered number: 14270860
Cumbrian Property Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Cumbrian Property Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cumbrian Property Investments Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 14270860

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,410 |  | 7,151
Investment Properties | 5 |  | 950,000 |  | 760,000
|  |  | 961,410 |  | 767,151
CURRENT ASSETS
Debtors | 6 | 72,219 |  | - |
Cash at bank and in hand |  | 2,274 |  | 9,238 |
|  | 74,493 |  | 9,238 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,501 ) |  | (158,249 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 72,992 |  | (149,011 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,034,402 |  | 618,140
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (583,023 ) |  | (309,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (97,230 ) |  | (74,808 )
NET ASSETS |  |  | 354,149 |  | 234,332
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Other reserves |  |  | 402,893 |  | 257,939
Profit and Loss Account |  |  | (48,844 ) |  | (23,707 )
SHAREHOLDERS' FUNDS |  |  | 354,149 |  | 234,332

Page 1
Page 2
Cumbrian Property Investments Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stuart Williams Director
19/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cumbrian Property Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Cumbrian Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14270860 . The registered office is Ground Floor, Meadowbank House, Meadowbank Business Park, Shap Road, Kendal, Cumbria, LA9 6NY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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 all 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. 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.
Page 3
Page 4
Cumbrian Property Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 September 2024 | 6,491 | 2,039 | 8,530
Additions | 8,454 | - | 8,454
As at 31 August 2025 | 14,945 | 2,039 | 16,984
Depreciation
As at 1 September 2024 | 151 | 1,228 | 1,379
Provided during the period | 3,516 | 679 | 4,195
As at 31 August 2025 | 3,667 | 1,907 | 5,574
Net Book Value
As at 31 August 2025 | 11,278 | 132 | 11,410
As at 1 September 2024 | 6,340 | 811 | 7,151

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 760,000
Additions | 22,624
Revaluations | 167,376
As at 31 August 2025 | 950,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 72,219 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,501 |  | 158,249

Page 4
Page 5
Cumbrian Property Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 583,023 |  | 309,000

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 583,023 |  | 309,000

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Stuart Williams | - | 72,219 | - | - | -

The above loan is unsecured and repayable on demand. Interest has been charged on this loan.
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