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Registered number: 09162649 CCN PROPERTIES (UPTON) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CCN PROPERTIES (UPTON) LIMITED REGISTERED NUMBER: 09162649 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 629,525 |  | 629,525
|  |  | 629,525 |  | 629,525
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,325 |  | 2,157 |
Cash at bank and in hand | 6 | 6,368 |  | 11,830 |
|  | 8,693 |  | 13,987 |
Creditors: amounts falling due within one year | 7 | (504,792) |  | (529,753) |
Net current liabilities |  |  | (496,099) |  | (515,766)
Total assets less current liabilities |  |  | 133,426 |  | 113,759
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (13,680) |  | (13,680) |
|  |  | (13,680) |  | (13,680)
Net assets |  |  | 119,746 |  | 100,079
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7 |  | 7
Revaluation reserve | 8 |  | 41,039 |  | 41,039
Profit and loss account | 8 |  | 78,700 |  | 59,033
|  |  | 119,746 |  | 100,079
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CCN PROPERTIES (UPTON) LIMITED REGISTERED NUMBER: 09162649 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 April 2026.
A J Campin
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
CCN PROPERTIES (UPTON) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2023 | 7 | 41,039 | 38,846 | 79,892
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 20,187 | 20,187
Total comprehensive income for the year | - | - | 20,187 | 20,187
At 1 September 2024 | 7 | 41,039 | 59,033 | 100,079
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 19,667 | 19,667
Total comprehensive income for the year | - | - | 19,667 | 19,667
At 31 August 2025 | 7 | 41,039 | 78,700 | 119,746
| The notes on pages 4 to 8 form part of these financial statements.
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CCN PROPERTIES (UPTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
CCN Properties (Upton) Limited is a private limited company incorporated and domiciled in England, incorporation number 09162649. Its registered office and principal place of business is situated at 20 Black Scotch Lane, Mansfield, Nottinghamshire NG18 4JX. The principal activity of the company is that of property developers. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the date of approving the financial statements, there remains a degree of uncertainty surrounding the full impact of cost of living pressures and the wider geopolitical environment, however these have not had a significant impact on the company's operations. The directors believe it is appropriate to adopt the going concern basis of preparation of the financial statements. Page 4
CCN PROPERTIES (UPTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 5
CCN PROPERTIES (UPTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 6
CCN PROPERTIES (UPTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 629,525
| At 31 August 2025 | 629,525
The 2025 valuations were made by the directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 518,835 | 518,835
|  | 518,835 | 518,835
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CCN PROPERTIES (UPTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,306 | 1,306
| Prepayments and accrued income | 1,019 | 851
|  | 2,325 | 2,157
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,368 | 11,830
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 4,577 | 4,735
| Other creditors | 499,015 | 523,818
| Accruals and deferred income | 1,200 | 1,200
|  | 504,792 | 529,753
8. | Reserves
Revaluation reserve Revaluation surpluses and deficits are netted off and carried forward in the investment property revaluation reserve. This reserve is non-distributable. Profit and loss account Total comprehensive income for the year after dividends is retained and carried forward in the profit and loss account.
9. | Related party transactions
| The company borrowed funds from a director during the year. This loan is interest free and is repayable on demand. £498,517 (2024 - £523,317) was outstanding at the balance sheet date.
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