ABCD PROPERTIES LIMITED


Directors	Mr A Coyles
	Mrs B Coyles
	Miss C Coyles
	Mr D Coyle


Company Secretary	Mrs B Coyles


Registered Address	97 Duke Street
	Whitehaven
	CA28 7EH


Registered Number	07421372 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		204,415		204,415
			204,415		204,415
Current assets
Debtors	4	2,583		2,583
Cash at bank and on hand		56,927		41,171
		59,510		43,754
Creditors amounts falling due within one year	5	(206,091)		(204,612)
Net current assets (liabilities)			(146,581)		(160,858)
Total assets less current liabilities			57,834		43,557
Net assets			57,834		43,557
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			56,834		42,557
Shareholders' funds			57,834		43,557

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 April 2026, and are signed on its behalf by:

Miss C Coyles
Director
Registered Company No. 07421372

ABCD PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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. These values are 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 the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Investment property


		£
	Fair value at 01 November 24	204,415
	At 31 October 25	204,415

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	2,583	2,583
Total	2,583	2,583

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	4,079	3,235
Other creditors	201,172	200,592
Accrued liabilities and deferred income	840	785
Total	206,091	204,612