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C & M PROPERTY INVESTMENTS LTD

Registered Number
04603424
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

C & M PROPERTY INVESTMENTS LTD
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | GALLOP, Clive
| MCGRATH, Michael Laurence

Company Secretary | GALLOP, Clive

Registered Address | 3 The Mews High Street
| Pembury
| Tunbridge Wells
| TN2 4NU

Registered Number | 04603424 (England and Wales)

C & M PROPERTY INVESTMENTS LTD
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 501 |  |  |  | 332
Investment property | 4 |  |  | 771,000 |  |  |  | 736,000
|  |  |  | 771,501 |  |  |  | 736,332
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 3,115 |  |  |  | 3,106 |  |
Cash at bank and on hand |  | 5,438 |  |  |  | 1,151 |  |
|  | 8,553 |  |  |  | 4,257 |  |
Creditors amounts falling due within one year | 6 | (52,755) |  |  |  | (47,937) |  |
Net current assets (liabilities) |  |  |  | (44,202) |  |  |  | (43,680)
Total assets less current liabilities |  |  |  | 727,299 |  |  |  | 692,652
Creditors amounts falling due after one year | 7 |  |  | (200,997) |  |  |  | (201,072)
Provisions for liabilities | 8 |  |  | (122,199) |  |  |  | (113,449)
Net assets |  |  |  | 404,103 |  |  |  | 378,131
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Revaluation reserve |  |  |  | 366,598 |  |  |  | 340,348
Profit and loss account |  |  |  | 37,485 |  |  |  | 37,763
Shareholders' funds | 9 |  |  | 404,103 |  |  |  | 378,131

- The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 March 2026, and are signed on its behalf by:
GALLOP, Clive Director Registered Company No. 04603424

C & M PROPERTY INVESTMENTS LTD
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Office Equipment | 4

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 24 | 6,159 |  | 11,024 |  | 17,183
| Additions | 349 |  | - |  | 349
| Disposals | (299) |  | - |  | (299)
| At 30 November 25 | 6,209 |  | 11,024 |  | 17,233
| Depreciation and impairment
| At 01 December 24 | 5,827 |  | 11,024 |  | 16,851
| Charge for year | 180 |  | - |  | 180
| On disposals | (299) |  | - |  | (299)
| At 30 November 25 | 5,708 |  | 11,024 |  | 16,732
| Net book value
| At 30 November 25 | 501 |  | - |  | 501
| At 30 November 24 | 332 |  | - |  | 332

4. | Investment property
--- | ---
| There has been no valuation of investment property by an independent valuer.

|  | £
| Fair value at 01 December 24 | 736,000
| Fair value adjustments | 35,000
| At 30 November 25 | 771,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,953 |  | 1,919
| Other debtors | - |  | 174
| Prepayments and accrued income | 1,162 |  | 1,013
| Total | 3,115 |  | 3,106

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,058 |  | 1,171
| Bank borrowings and overdrafts | 50,493 |  | 45,613
| Accrued liabilities and deferred income | 1,204 |  | 1,153
| Total | 52,755 |  | 47,937

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 200,997 |  | 201,072
| Total | 200,997 |  | 201,072

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 122,199 |  | 113,449
| Total | 122,199 |  | 113,449

9. | Revaluation reserve
--- | ---

|  | £
| Reserve at 01 December 24 | 340,348
| Revaluations of plant, property and equipment | 35,000
| Deferred Tax on Revaluations | (8,750)
| At 30 November 25 | 366,598

10. | Related party transactions
--- | ---
| During the year, the company incurred costs on behalf of C & M Property Developments Limited of £34 (2024: £13). Included in other debtors is a loan due from C & M Property Developments Limited of £1,954 (2024: £1,920). Mr C Gallop and Mr M L McGrath are also directors of C & M Property Developments Limited.