Company registration number 11089444 (England and Wales)
CANTILEVER PROPERTY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CANTILEVER PROPERTY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CANTILEVER PROPERTY LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
31 December 2025
30 November 2024
Notes
£
£
£
£
Fixed assets
Investment property
3
468,947
-
0
Current assets
Debtors
4
5,349
100
Cash at bank and in hand
1,493
-
0
6,842
100
Creditors: amounts falling due within one year
5
(482,909)
-
0
Net current (liabilities)/assets
(476,067)
100
Net (liabilities)/assets
(7,120)
100
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(7,220)
-
0
Total equity
(7,120)
100

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 May 2026 and are signed on its behalf by:
Mr L Dobson
Director
Company registration number 11089444 (England and Wales)
CANTILEVER PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Cantilever Property Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 11c Brindley Road, Reginald Road Industrial Estate, St. Helens, WA9 4HY.

1.1
Reporting period

The current year has been extended to a thirteen month period, to bring its year end into line with other connected companies, therefore its results are not comparable with the prior period.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors continue to support personally and via other connected companies funds. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for rental income, services and expenses recharged inclusive of VAT and provided in the normal course of business.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

CANTILEVER PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
4
2
CANTILEVER PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
3
Investment property
2025
£
Fair value
At 1 December 2024
-
0
Additions
468,947
At 31 December 2025
468,947

Investment property is held at cost, plus the cost of any subsequent refurbishment expenses. The directors deem this treatment to be an accurate reflection of valuation at the year end through comparison with similar properties on the local market and by taking in to account current economic conditions. The directors continue to review valuations at least annually and, where required, will utilise the skills of a professional valuer.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
5,349
100
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
310,000
-
0
Trade creditors
83
-
0
Other creditors
172,826
-
0
482,909
-
0

Included in creditors falling due within one year is a 1 year secured bank loan. The loan bears interest at a fixed rate of 2% per month and repayment of the loan started December 2025.

6
Financial commitments, guarantees and contingent liabilities

Valley Confirming Limited has a charge over the company dated 11 November 2025 which is fixed and floating charge over the property at Unit 4 and 5 B rindley P oad, St H elens, M erseyside, WA9 4HY.

7
Related party transactions
Transactions with related parties

At the year end, the company owed £4,600 to companies owned by the directors. The amounts are interest free and payable on demand and this balance can be found within other creditors note 5 of the financial statements.

CANTILEVER PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 5 -
8
Controlling Party

The controlling party is considered to be the directors by virtue of their majority shareholding of the company.

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