Central & Commercial Property Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07712560

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,682,516		2,010,022

			1,682,516		2,010,022
CURRENT ASSETS
Debtors	5	2,394		1,358
Investments	6	407,408		430,059
Cash at bank and in hand		42,675		70,505

		452,477		501,922
Creditors: Amounts Falling Due Within One Year	7	(13,752 )		(31,235 )

NET CURRENT ASSETS (LIABILITIES)			438,725		470,687

TOTAL ASSETS LESS CURRENT LIABILITIES			2,121,241		2,480,709

NET ASSETS			2,121,241		2,480,709

CAPITAL AND RESERVES
Called up share capital	8		15,504		15,504
Profit and Loss Account			2,105,737		2,465,205

SHAREHOLDERS' FUNDS			2,121,241		2,480,709

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Central & Commercial Property Investments Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Formby

Director

20/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Central & Commercial Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07712560 . The registered office is Brand Lodge Jubilee Drive, Upper Colwall, Malvern, WR13 6DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention. The directors have decided not to adopt the provisions of FRS 102 which would have required both the payment of the £500,000 received in respect of the surrender of the lease at Cranford House and the corresponding and consequential reduction in value of the property arising from the revaluation to vacant possession value to be disclosed in the Profit and Loss account

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed Assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

No depreciation was provided in the financial year ending 31 July 2024 on the fixed assets purchased in the final quarter of the year which were only brought into use in July 2024. Depreciation as been charged at 25% on those assets in the following financial year to 31 July 2025.

Plant & Machinery

25% and 10% on cost

At 31 July 2023 the Company’s plant and machinery was fully depreciated. No depreciation has been provided on the additions during 2024 of £10,022.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from current market rents and investment property yields for comparable real estate, or, where vacant, open market vacant posession value. No depreciation is provided for and any movement in property values is charged against reserves.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the Profit and Loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Central & Commercial Property Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

The average number of Directors or employees during the year was as follows; 2 (2024: 2)

4. Tangible Assets

	Investment Properties	Plant & Machinery	Total
	£	£	£
Cost or Valuation
As at 1 August 2024	2,000,000	89,074	2,089,074
Revaluation	(325,000 )	-	(325,000 )

As at 31 July 2025	1,675,000	89,074	1,764,074

Depreciation
As at 1 August 2024	-	79,052	79,052
Provided during the period	-	2,506	2,506

As at 31 July 2025	-	81,558	81,558

Net Book Value
As at 31 July 2025	1,675,000	7,516	1,682,516

As at 1 August 2024	2,000,000	10,022	2,010,022

Investment Properties were valued by the Directors on 31 July 2025 (after taking professional advice) at £1,675,000 (2024 £2,000,000) reflecting the reduction in the value of Cranford House which was vacated by the long term occupational tenant (ABRDN) on 25 March 2024 and remained vacant at the year end undergoing conversion works.

Cost or valuation as at 31 July 2025 represented by:

	Investment Properties	Plant & Machinery	Total
	£	£	£
At cost	1,675,000	89,074	1,764,074

	1,675,000	89,074	1,764,074

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Central & Commercial Property Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,907	1,358
Directors' loan accounts	487	-

	2,394	1,358

6. Current Asset Investments

	2025	2024
	£	£
Listed investments	407,408	430,059

Dividends of £38,096 were received from the company's investments in quoted shareholdings during the year, a loss of £7,457 arose on disposals but the remaining six investments showed an unrealised profit of £68,877 at bid value on 31 July 2025 (£476,285 compared to cost of £407,418)

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,320	1,227
Corporation tax	556	3,520
Other taxes and social security.	-	14,041
VAT	1,131	2,519
Accruals and deferred income.	10,745	9,515
Directors' loan accounts	-	413

	13,752	31,235

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	15,504	15,504

9. Directors Advances, Credits and Guarantees

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mr Paul Formby	-	487	-	-	487

The above loan was unsecured, interest free and repayable on demand.

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