Company registration number 08668406 (England and Wales)
NC PROPERTY INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
NC PROPERTY INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
NC PROPERTY INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
340
453
Investment property
4
2,395,000
2,395,000
2,395,340
2,395,453
Current assets
Cash at bank and in hand
71,649
105,174
Creditors: amounts falling due within one year
5
(164,791)
(190,185)
Net current liabilities
(93,142)
(85,011)
Total assets less current liabilities
2,302,198
2,310,442
Creditors: amounts falling due after more than one year
6
(799,786)
(840,786)
Net assets
1,502,412
1,469,656
Capital and reserves
Called up share capital
100
100
Revaluation reserve
7
1,126,621
1,126,621
Profit and loss reserves
375,691
342,935
Total equity
1,502,412
1,469,656

For the financial year ended 31 July 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 year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 May 2026
Mr N C Cleverly
Director
Company registration number 08668406 (England and Wales)
NC PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

NC Property Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2D Building 1, Eastern Business Park, St Mellons, Cardiff, CF3 5EA.

1.1
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 as modified by the revaluation of certain assets.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes revenue earned from the sale of goods from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and reward of ownership of the goods have transferred to the buyer. 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 the work performed to date to the total estimated contract costs.

1.3
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment
25% Reducing Balance
1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

NC PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 August 2024 and 31 July 2025
3,578
Depreciation and impairment
At 1 August 2024
3,125
Depreciation charged in the year
113
At 31 July 2025
3,238
Carrying amount
At 31 July 2025
340
At 31 July 2024
453
4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
2,395,000

Investment properties were valued on a fair value basis on 31st July 2025 by the directors.

NC PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
9,428
8,365
Other creditors
155,363
181,820
164,791
190,185
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
799,786
840,786
7
Revaluation reserve
2025
2024
£
£
At the beginning of the year
1,126,621
873,621
Transfer to retained earnings
-
0
253,000
At the end of the year
1,126,621
1,126,621
8
Related party transactions
Transactions with related parties

At the year end, the company owed G Tan Studio Limited £799,786 (2024 - £840,786), a company with a director in common. There are no fixed repayment terms or interest charged on this loan.

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