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COMPANY REGISTRATION NUMBER: 12685096

CDSM PROPERTIES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 June 2025

CDSM PROPERTIES LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025

CONTENTS | PAGE

Statement of financial position | 1

Notes to the financial statements | 3

CDSM PROPERTIES LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Investments | 5 |  | 400,000 |  | 400,000

CURRENT ASSETS

Debtors | 6 | 940 |  | 117 |
Cash at bank and in hand | 1,434 |  | 595 |
| -------- |  | ----- |
| 2,374 |  | 712 |

CREDITORS: amounts falling due within one year | 7 | 81,007 |  | 148,049 |
| --------- |  | ----------- |
NET CURRENT LIABILITIES |  | 78,633 |  | 147,337
|  | ----------- |  | -----------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 321,367 |  | 252,663

CREDITORS: amounts falling due after more than one year | 8 |  | 224,965 |  | 158,251
|  | ----------- |  | -----------
NET ASSETS |  | 96,402 |  | 94,412
|  | ----------- |  | -----------

CDSM PROPERTIES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

CAPITAL AND RESERVES

Called up share capital | 9 |  | 200 |  | 200
Revaluation reserve |  | 101,931 |  | 101,931
Profit and loss account |  | ( 5,729) |  | ( 7,719)
|  | ----------- |  | -----------
SHAREHOLDERS FUNDS |  | 96,402 |  | 94,412
|  | ----------- |  | -----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 30 March 2026 , and are signed on behalf of the board by:

Mr S Mardani
Director

Company registration number: 12685096

CDSM PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Investments
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. INVESTMENTS

| Investment properties
| £
Cost |
At 1 July 2024 and 30 June 2025 | 400,000
| -----------
Impairment |
At 1 July 2024 and 30 June 2025 | –
| -----------

Carrying amount |
At 30 June 2025 | 400,000
| -----------
At 30 June 2024 | 400,000
| -----------

The investment properties were valued by the directors at £400,000 (2024:£400,000) on 30 June 2025.
6. DEBTORS

| 2025 | 2024
| £ | £
Prepayments and accrued income | 940 | 117
| ----- | -----

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 395 | 410
Social security and other taxes | 481 | 481
Director loan accounts | 77,306 | 144,333
Other creditors | 2,825 | 2,825
| --------- | -----------
| 81,007 | 148,049
| --------- | -----------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 224,965 | 158,251
| ----------- | -----------

The following liabilities disclosed under creditors falling due after more than one year are secured by the company:

|  | 2025 | 2024
|  | £ | £
| Bank loan | 224,965 | 158,251
|  | ----------- | -----------

9. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 200 | 200 | 200 | 200
| ----- | ----- | ----- | -----

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.