CAMDEN PROPERTY SOLUTIONS LIMITED

Registered number

09747922

Filleted Accounts

31 August 2025

CAMDEN PROPERTY SOLUTIONS LIMITED
Registered number:		09747922
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		458,000			463,000

Current assets
Debtors	4	535			557
Cash at bank and in hand		11,348			1,981
		11,883			2,538

Creditors: amounts falling due within one year	5	(1,614)			(396)

Net current assets			10,269			2,142

Total assets less current liabilities			468,269			465,142

Creditors: amounts falling due after more than one year	6		(330,036)			(310,481)

Provisions for liabilities			-			(21,454)


Net assets			138,233			133,207

Capital and reserves
Called up share capital			100			100
Profit and loss account			138,133			133,107

Shareholder's funds			138,233			133,207

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K King
Director
Approved by the board on 11 May 2026

CAMDEN PROPERTY SOLUTIONS LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards 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 work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investment Properties and Investments
	Investment properties are properties held to earn rentals and/or for capital appreciation and are measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss in the period in which they arise. Fair values are based on open market values determined by the directors, with reference to recent market transactions for similar properties. No depreciation is provided in respect of investment properties. Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Borrowings
	Borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs. They are subsequently measured at amortised cost using the effective interest rate method. Interest and other borrowing costs are recognised as an expense in the period in which they are incurred.

	Revenue Recognition
	Rental income from investment properties is recognised on a straight-line basis over the term of the lease.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 September 2024				463,000
	Surplus on revaluation				(5,000)
	At 31 August 2025				458,000

	Depreciation
	At 31 August 2025				-

	Net book value
	At 31 August 2025				458,000
	At 31 August 2024				463,000


4	Debtors		2025		2024
£				£

	Directors Loan Account		-		557
	Prepayments		535		-


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		1,614		396


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Intercompany Loan		23,975		4,409
	Obligations under finance lease and hire purchase contracts		306,061		306,072

	The loans are secured by legal charges over the company’s investment properties. This is an interest only mortgage with an initial fixed rate for a period of 24 months which is 7.44%, after this for the remainder of the term interest is bearing at 4.99%. The remaining duration term is 14 years and 8 months. The mortgage has been secured against the property Flat 6 Augustus Court, B15 3LL. There is an additional property that has been sold as of 21/11/2025 with the mortgage being cleared in full. The intercompany loan is interest free and has no fixed repayment terms.


7	Events after the reporting date

	Subsequent to the year end, the company obtained an updated property valuation which did not have a material impact on the reported figures.


8	Security

	The bank loans are secured by fixed and floating charges over the company’s investment properties and by debentures over the assets of the company.


9	Contingent liabilities

	At the balance sheet date, the company had no capital commitments or contingent liabilities other than those disclosed above.The company has mortgage covenants which it is in compliance with at the year end.


10	Fair Value Measurement

	The fair value of investment properties is categorised as a Level 3 fair value (unobservable inputs) under FRS 102 hierarchy.Valuations are based on expected market yields and estimated rental values for comparable properties.


11	Other information

	CAMDEN PROPERTY SOLUTIONS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	30 Rosenthal Road
	London
	SE6 2BY