0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 07925192 2025-01-01 2025-12-31 07925192 2025-12-31 07925192 2024-12-31 07925192 2024-01-01 2024-12-31 07925192 2024-12-31 07925192 2023-12-31 07925192 bus:Director7 2025-01-01 2025-12-31 07925192 core:ShareCapital 2025-12-31 07925192 core:ShareCapital 2024-12-31 07925192 core:OtherReservesSubtotal 2025-12-31 07925192 core:OtherReservesSubtotal 2024-12-31 07925192 core:RetainedEarningsAccumulatedLosses 2025-12-31 07925192 core:RetainedEarningsAccumulatedLosses 2024-12-31 07925192 bus:SmallEntities 2025-01-01 2025-12-31 07925192 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07925192 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07925192 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07925192 bus:AbridgedAccounts 2025-01-01 2025-12-31
COMPANY REGISTRATION NUMBER: 07925192

Morcote and St Martins Property Limited

Filleted Unaudited Abridged Financial Statements

31 December 2025

Morcote and St Martins Property Limited

Abridged Financial Statements

Year ended 31 December 2025

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Morcote and St Martins Property Limited

Abridged Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 55,200 | 55,200

Current assets

Debtors | – | 77
Cash at bank and in hand | 450 | 446
| ---- | ----
| 450 | 523
| ---- | ----
Net current assets | 450 | 523
| -------- | --------
Total assets less current liabilities | 55,650 | 55,723
| -------- | --------

Capital and reserves

Called up share capital | 55 | 55
Other reserves | 54,530 | 54,530
Profit and loss account | 1,065 | 1,138
| -------- | --------
Shareholders funds | 55,650 | 55,723
| -------- | --------

These abridged 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 abridged statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Morcote and St Martins Property Limited

Abridged Statement of Financial Position (continued)

31 December 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 5 May 2026 , and are signed on behalf of the board by:

Mr Kerrison
Director

Company registration number: 07925192

Morcote and St Martins Property Limited

Notes to the Abridged Financial Statements

Year ended 31 December 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 Midway House, Herrick Way, Staverton Technology Park, Cheltenham, Gloucestershire, GL51 6TQ, England.
2. Statement of compliance
These abridged 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 abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| £
Cost |
At 1 January 2025 and 31 December 2025 | 55,200
| --------
Depreciation |
At 1 January 2025 and 31 December 2025 | –
| --------
Carrying amount |
At 31 December 2025 | 55,200
| --------
At 31 December 2024 | 55,200
| --------

5. Related party transactions
The company was under the control of the shareholders throughout the current and previous year.