| Clio Property Investments Limited |
| Registered number: 14308136 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
514 |
|
|
571 |
| Investments |
4 |
|
|
385,250 |
|
|
363,492 |
|
|
|
|
385,764 |
|
|
364,063 |
| Current assets |
| Debtors |
5 |
|
4,147 |
|
|
3,521 |
| Cash at bank and in hand |
|
|
3,727 |
|
|
5,139 |
|
|
|
7,874 |
|
|
8,660 |
| Creditors: amounts falling due within one year |
6 |
|
(123,763) |
|
|
(123,019) |
|
| Net current liabilities |
|
|
|
(115,889) |
|
|
(114,359) |
|
| Total assets less current liabilities |
|
|
|
269,875 |
|
|
249,704 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(265,653) |
|
|
(265,670) |
|
| Net assets/(liabilities) |
|
|
4,222 |
|
|
(15,966) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Fair Value Reserve |
|
|
|
21,758 |
|
|
- |
| Profit and loss account |
|
|
|
(17,537) |
|
|
(15,967) |
|
| Shareholder's funds |
|
|
|
4,222 |
|
|
(15,966) |
|
|
|
|
|
|
|
|
| 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 statement of income and retained earnings has not been delivered to the Registrar of Companies. |
|
|
| …………………………………… |
| Mr C R Haynes |
| Director |
| Approved by the board on 20 May 2026 |
|
| Clio Property Investments Limited |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied: |
|
|
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, Section 1A (small entities). There have been no material departures from that standard. |
|
|
Turnover |
|
Turnover represents the value of rental and other incidental income due from tenants for the period. Any income invoiced in the period in respect of services to be provided to tenants in future accounting periods, is deferred to the extent that it would be repayable if those services were not provided. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulated depreciation and 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: |
|
|
Plant and machinery |
10% on reducing balance |
|
|
Investments |
|
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 and investment properties 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 statement of income and retained earnings. |
|
|
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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery |
| £ |
|
Cost |
|
At 1 September 2024 |
706 |
|
At 31 August 2025 |
706 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2024 |
135 |
|
Charge for the year |
57 |
|
At 31 August 2025 |
192 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
514 |
|
At 31 August 2024 |
571 |
|
|
| 4 |
Investments |
|
| Other |
| investments |
| £ |
|
Valuation |
|
At 1 September 2024 |
363,492 |
|
Fair value adjustments |
21,758 |
|
|
At 31 August 2025 |
385,250 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Deferred tax asset |
|
|
|
|
4,081 |
|
3,487 |
|
Other debtors |
66 |
|
34 |
|
|
|
|
|
|
4,147 |
|
3,521 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
123,763 |
|
123,019 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after more than one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
265,653 |
|
265,670 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
Amounts payable by instalments falling due for payment after more than five years |
|
265,653 |
|
265,670 |
|
|
|
|
|
|
|
|
|
|
|
Secured bank loans |
265,653 |
|
265,670 |
|
|
|
|
|
|
|
|
|
|
These are mortgages which are secured on the company's investment properties. |
|
|
| 9 |
Other information |
|
|
Clio Property Investments Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP. |