IRIS Accounts Production v25.4.0.155 15413026 director 15.1.24 28.2.25 28.2.25 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15413026 2024-01-14 15413026 2025-02-28 15413026 2024-01-15 2025-02-28 15413026 2024-01-14 15413026 ns15:EnglandWales 2024-01-15 2025-02-28 15413026 ns14:PoundSterling 2024-01-15 2025-02-28 15413026 ns10:Director1 2024-01-15 2025-02-28 15413026 ns10:PrivateLimitedCompanyLtd 2024-01-15 2025-02-28 15413026 ns10:SmallEntities 2024-01-15 2025-02-28 15413026 ns10:AuditExempt-NoAccountantsReport 2024-01-15 2025-02-28 15413026 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-15 2025-02-28 15413026 ns10:SmallCompaniesRegimeForAccounts 2024-01-15 2025-02-28 15413026 ns10:FullAccounts 2024-01-15 2025-02-28 15413026 ns10:RegisteredOffice 2024-01-15 2025-02-28 15413026 ns5:CurrentFinancialInstruments 2025-02-28 15413026 ns5:Non-currentFinancialInstruments 2025-02-28 15413026 ns5:ShareCapital 2025-02-28 15413026 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 15413026 ns5:LandBuildings 2024-01-15 2025-02-28 15413026 ns5:LandBuildings 2025-02-28 15413026 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28

REGISTERED NUMBER: 15413026 (England and Wales)

| Unaudited Financial Statements |

| for the Period 15 January 2024 to 28 February 2025 |

| for |

| Drayton Gardens Investments Limited |

| Drayton Gardens Investments Limited (Registered number: 15413026) |

Contents of the Financial Statements

for the Period 15 January 2024 to 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Drayton Gardens Investments Limited |

Company Information

for the Period 15 January 2024 to 28 February 2025

| DIRECTOR: | D S Katz

| REGISTERED OFFICE: | 124 Finchley Road

| England

| NW3 5JS

| REGISTERED NUMBER: | 15413026 (England and Wales)

| ACCOUNTANTS: | RAA Ramon Lee Ltd

| Drayton Gardens Investments Limited (Registered number: 15413026) |

Balance Sheet

28 February 2025

| Notes | £ |

| Fixed assets

| Tangible assets | 4 | 618,677 |  |

| Current assets

| Debtors | 5 | 177 |  |

| Cash at bank | 4,451 |  |

4,628 |  |

| Creditors

| Amounts falling due within one year | 6 | (471,510 | ) |

| Net current liabilities | (466,882 | ) |

| Total assets less current liabilities | 151,795 |  |

| Creditors

| Amounts falling due after more than one year | 7 | (170,000 | ) |

| Net liabilities | (18,205 | ) |

| Capital and reserves

| Called up share capital | 1 |  |

| Retained earnings | (18,206 | ) |

(18,205 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

D S Katz - Director

| Drayton Gardens Investments Limited (Registered number: 15413026) |

Notes to the Financial Statements

for the Period 15 January 2024 to 28 February 2025

1. | STATUTORY INFORMATION

| Drayton Gardens Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form.

| Financial assets and liabilities are recognised upon the Company becoming party to the contractual provisions of the instrument. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or the financial asset is transferred along with substantially all the risks and rewards of ownership of the asset to another party. Financial liabilities are derecognised only when the Company’s obligations are discharged, cancelled

| or expired.

| The measurement of specific financial assets, financial liabilities and equity held by the Company is as outlined in notes debtors, creditors, cash and cash equivalents and equity and dividends of the financial statements.

| CURRENT AND DEFERRED TAXATION

| Taxation for the Company comprises of current (i.e. corporation) and deferred taxation with respect to operations undertaken solely in the UK and is recognised in profit or loss.

| Current taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date. The directors of the Company will periodically evaluate positions taken in tax returns with respect to situations in which tax regulation is subject to interpretation and in turn will establish a provision, where appropriate, on the basis of amounts expected to be payable.

| Deferred taxation is recognised on temporary differences arising between the tax bases of assets and liabilities and their respective carrying amounts in the financial statements. Deferred taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date expected to apply when the related deferred tax asset/liability is realised/settled.

| Deferred tax assets are recognised only to the extent that it is sufficiently probable that future taxable profits will be available against which the temporary differences can be utilised.

| Drayton Gardens Investments Limited (Registered number: 15413026) |

Notes to the Financial Statements - continued

for the Period 15 January 2024 to 28 February 2025

2. | ACCOUNTING POLICIES - continued

| FUNCTIONAL AND PRESENTATIONAL CURRENCY

| Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency").

| The functional currency of the Company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.

| GOING CONCERN

| In assessing whether the going concern basis remains appropriate for the preparation of the financial statements, the director has reviewed the Company’s principal and emerging risks, existing loan facilities, access to funding and liquidity position and the Company's performance up to the date these financial statements were approved and expected performance over the 18 months following the balance sheet date.

| Based on his assessment, the director at the time of approving the financial statements has a reasonable expectation that the Company has, available at its disposal, adequate resources to continue in operational existence for the foreseeable future.

| DEBTORS

| Debtors are initially measured at transaction price (i.e fair value) and subsequently held, at transaction price less provision for impairment.

| CASH AND CASH EQUIVALENTS

| Cash balances are reported by the Company as being financial instruments classified as short term receivables and are represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours and subject to an insignificant risk of changes in value. Cash balances are held at floating interest rates linked to UK bank rates.

| CREDITORS

| Creditors are initially measured and subsequently held at transaction price.

| EQUITY AND DIVIDENDS

| Ordinary share capital, shown in equity, is initially measured and subsequently held at its nominal value. Where the transaction price for issued shares exceeds their nominal value, the difference is shown under equity in a share premium account with any directly attributable transaction costs associated with the issuing of said shares deducted from said share premium account.Equity dividends are recognised in the reporting period in which they become legally payable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| Additions | 618,677 |  |

| At 28 February 2025 | 618,677 |  |

| NET BOOK VALUE

| At 28 February 2025 | 618,677 |  |

| Drayton Gardens Investments Limited (Registered number: 15413026) |

Notes to the Financial Statements - continued

for the Period 15 January 2024 to 28 February 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 177 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 750 |  |

| Amounts owed to group undertakings | 468,960 |  |

| Other creditors | 1,800 |  |

471,510 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Other creditors | 170,000 |  |

8. | ULTIMATE CONTROLLING PARTY

| The Company's immediate parent company is Cedarwood Management Services Limited whose

| registered office is located at 124 Finchley Road, London, NW3 5JS and who holds a 75% interest in the total voting rights of the Company.

| Consolidated financial statements for Cedarwood Management Services Limited are not publicly

| available by virtue of exemptions available under section 383 of the Companies Act 2006 on the grounds that Cedarwood Management Services Limited and its subsidiary undertakings qualify as small both individually and on consolidation.