Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Clive John Ansell 17/03/2015 16 April 2026 The principal activity of the company continued to be that of renting out commercial property. 09494872 2025-12-31 09494872 bus:Director1 2025-12-31 09494872 2024-12-31 09494872 core:CurrentFinancialInstruments 2025-12-31 09494872 core:CurrentFinancialInstruments 2024-12-31 09494872 core:Non-currentFinancialInstruments 2025-12-31 09494872 core:Non-currentFinancialInstruments 2024-12-31 09494872 core:ShareCapital 2025-12-31 09494872 core:ShareCapital 2024-12-31 09494872 core:RevaluationReserve 2025-12-31 09494872 core:RevaluationReserve 2024-12-31 09494872 core:RetainedEarningsAccumulatedLosses 2025-12-31 09494872 core:RetainedEarningsAccumulatedLosses 2024-12-31 09494872 core:LandBuildings 2024-12-31 09494872 core:OtherPropertyPlantEquipment 2024-12-31 09494872 core:LandBuildings 2025-12-31 09494872 core:OtherPropertyPlantEquipment 2025-12-31 09494872 bus:OrdinaryShareClass1 2025-12-31 09494872 2025-01-01 2025-12-31 09494872 bus:FilletedAccounts 2025-01-01 2025-12-31 09494872 bus:SmallEntities 2025-01-01 2025-12-31 09494872 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09494872 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09494872 bus:Director1 2025-01-01 2025-12-31 09494872 core:LandBuildings core:TopRangeValue 2025-01-01 2025-12-31 09494872 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 09494872 2024-01-01 2024-12-31 09494872 core:LandBuildings 2025-01-01 2025-12-31 09494872 core:Non-currentFinancialInstruments 2025-01-01 2025-12-31 09494872 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 09494872 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 09494872 (England and Wales)

# 360 COMMERCIAL PROPERTIES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

360 COMMERCIAL PROPERTIES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

360 COMMERCIAL PROPERTIES LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
360 COMMERCIAL PROPERTIES LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTOR | Clive John Ansell

SECRETARY | Ashley Lyndon Beetson

REGISTERED OFFICE | Unity House Compass Point Business Park
| Stocks Bridge Way
| St. Ives
| PE27 5JL
| United Kingdom

COMPANY NUMBER | 09494872 (England and Wales)

CHARTERED ACCOUNTANTS | Gascoynes
| Gascoyne House
| Moseleys Farm Business Centre
| Fornham All Saints
| Bury St Edmunds
| Suffolk
| IP28 6JY

360 COMMERCIAL PROPERTIES LIMITED

## BALANCE SHEET

As at 31 December 2025
360 COMMERCIAL PROPERTIES LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 994,631 |  | 1,137,260
|  | 994,631 |  | 1,137,260
Current assets |  |  |  |
Debtors | 4 | 2,465 |  | 146,547
Cash at bank and in hand |  | 13 |  | 126
|  | 2,478 |  | 146,673
Creditors: amounts falling due within one year | 5 | ( 470,412) |  | ( 555,356)
Net current liabilities |  | (467,934) |  | (408,683)
Total assets less current liabilities |  | 526,697 |  | 728,577
Creditors: amounts falling due after more than one year | 6 | ( 68,147) |  | ( 128,140)
Net assets |  | 458,550 |  | 600,437
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Revaluation reserve |  | 457,960 |  | 457,960
Profit and loss account |  | 490 |  | 142,377
Total shareholder's funds |  | 458,550 |  | 600,437

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of 360 Commercial Properties Limited (registered number: 09494872) were approved and authorised for issue by the Director on 16 April 2026. They were signed on its behalf by:

Clive John Ansell Director |

360 COMMERCIAL PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
360 COMMERCIAL PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

360 Commercial Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unity House Compass Point Business Park, Stocks Bridge Way, St. Ives, PE27 5JL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 40 years straight line
Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.
Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 1,217,960 |  | 222,757 |  | 1,440,717
Disposals | 0 |  | ( 222,756) |  | ( 222,756)
At 31 December 2025 | 1,217,960 |  | 1 |  | 1,217,961
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 196,987 |  | 106,470 |  | 303,457
Charge for the financial year | 26,342 |  | 14,256 |  | 40,598
Disposals | 0 |  | ( 120,725) |  | ( 120,725)
At 31 December 2025 | 223,329 |  | 1 |  | 223,330
Net book value |  |  |  |  |
At 31 December 2025 | 994,631 |  | 0 |  | 994,631
At 31 December 2024 | 1,020,973 |  | 116,287 |  | 1,137,260

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 428 |  | 360
Other debtors | 2,037 |  | 146,187
| 2,465 |  | 146,547

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 66,447 |  | 70,560
Trade creditors | 4,672 |  | 23,099
Amounts owed to Group undertakings | 338,141 |  | 298,365
Taxation and social security | 12,046 |  | 25,131
Obligations under finance leases and hire purchase contracts | 0 |  | 88,810
Other creditors | 49,106 |  | 49,391
| 470,412 |  | 555,356

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 68,147 |  | 128,140

HSBC hold a charge over the leasehold property known as 9 Compass Point Business Park, Stocks Bridge Way, St Ives.
HSBC also hold a fixed and floating charge over all assets.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
360 Holdings Group (UK) Limited - Creditor | 338,141 |  | 288,365
360EVC Limited - Creditor | 0 |  | 10,000

360 Holdings Group (UK) Limited owns the entire share capital of 360 Commercial Properties Limited.
The inter-company balances owing from companies under the control of Mr C Ansell.