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COMPANY REGISTRATION NUMBER: 00666979

The Carlton Property Company (Sheffield) Limited

Filleted Unaudited Financial Statements

31 August 2025

The Carlton Property Company (Sheffield) Limited

Financial Statements

Year ended 31 August 2025

Contents | Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 6

The Carlton Property Company (Sheffield) Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of The Carlton Property Company (Sheffield) Limited

Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Carlton Property Company (Sheffield) Limited for the year ended 31 August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of The Carlton Property Company (Sheffield) Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Carlton Property Company (Sheffield) Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do do not accept or assume responsibility to anyone other than The Carlton Property Company (Sheffield) Limited and its director for our work or for this report.
It is your duty to ensure that The Carlton Property Company (Sheffield) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Carlton Property Company (Sheffield) Limited. You consider that The Carlton Property Company (Sheffield) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of The Carlton Property Company (Sheffield) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
17 April 2026

The Carlton Property Company (Sheffield) Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 3,915,653 | 3,749,971

Current assets

Debtors | 6 | 61,514 | 2,023
Cash at bank and in hand | 106,773 | 310,620
| --------- | ---------
| 168,287 | 312,643

Creditors: amounts falling due within one year | 7 | ( 66,233) | ( 62,646)
| --------- | ---------
Net current assets | 102,054 | 249,997
| ------------ | ------------
Total assets less current liabilities | 4,017,707 | 3,999,968

Creditors: amounts falling due after more than one year | 8 | ( 1,378,205) | ( 1,403,205)

Provisions

Taxation including deferred tax | ( 202,344) | ( 202,523)
| ------------ | ------------
Net assets | 2,437,158 | 2,394,240
| ------------ | ------------

The Carlton Property Company (Sheffield) Limited

Statement of Financial Position (continued)

31 August 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 750 | 750
Non-distributable revaluation reserve | 1,082,492 | 1,082,492
Profit and loss account | 1,353,916 | 1,310,998
| ------------ | ------------
Shareholders funds | 2,437,158 | 2,394,240
| ------------ | ------------

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 income and retained earnings has not been delivered.
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.
Director's 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 director acknowledges his 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 17 April 2026 , and are signed on behalf of the board by:

Mr A J Kilner |
Director |

Company registration number: 00666979

The Carlton Property Company (Sheffield) Limited

Notes to the Financial Statements

Year ended 31 August 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 Hilltop House, Barlow Lees Lane, Dronfield, S18 7UR.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered during the year.
Tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 10% reducing balance

Investment property
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.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Investment property | Fixtures and fittings | Total
| £ | £ | £
Cost |  |  |
At 1 September 2024 | 3,743,541 | 61,344 | 3,804,885
Additions | 166,325 | – | 166,325
| ------------ | -------- | ------------
At 31 August 2025 | 3,909,866 | 61,344 | 3,971,210
| ------------ | -------- | ------------
Depreciation |  |  |
At 1 September 2024 | – | 54,914 | 54,914
Charge for the year | – | 643 | 643
| ------------ | -------- | ------------
At 31 August 2025 | – | 55,557 | 55,557
| ------------ | -------- | ------------
Carrying amount |  |  |
At 31 August 2025 | 3,909,866 | 5,787 | 3,915,653
| ------------ | -------- | ------------
At 31 August 2024 | 3,743,541 | 6,430 | 3,749,971
| ------------ | -------- | ------------

The investment properties are accounted for at their fair value at each reporting date, with an independent valuation being obtained where applicable. There are no significant assumptions applied in determining the fair values.
6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 61,514 | 2,023
| -------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 25,000 | 25,000
Corporation tax | 23,159 | 16,781
Other creditors | 18,074 | 20,865
| -------- | --------
| 66,233 | 62,646
| -------- | --------

Included within creditors falling due within one year are bank loans, in the sum of £25,000 (2024: £25,000), which are secured by the company.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,378,205 | 1,403,205
| ------------ | ------------

Included within creditors falling due after more than one year are bank loans, in the sum of £1,378,205 (2024: £1,403,205), which are secured by the company.
9. Director's advances, credits and guarantees
A loan account exists as between the company and the director. As a result of advances made during the year, the director is indebted to the company, in this regard, in the sum of £58,135 at the year end date. The balance is to be repaid shortly after the year end date but has no formal repayment terms nor interest allied thereto.