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Company Registration No. 01441326 (England and Wales) CORCORAN CONSTRUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
CORCORAN CONSTRUCTION LIMITED REGISTERED NUMBER:01441326
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 4,351,117 |  | 4,330,000
|  |  | 4,351,117 |  | 4,330,000
Current assets |  |  |  |  |
Debtors | 5 | 1,493,930 |  | 1,325,916 |
Cash at bank and in hand |  | 83,688 |  | 195,841 |
|  | 1,577,618 |  | 1,521,757 |
Creditors: amounts falling due within one year | 6 | (259,773) |  | (246,072) |
Net current assets |  |  | 1,317,845 |  | 1,275,685
Total assets less current liabilities |  |  | 5,668,962 |  | 5,605,685
Creditors: amounts falling due after more than one year | 7 |  | (771,065) |  | (784,760)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (798,013) |  | (798,013) |
|  |  | (798,013) |  | (798,013)
Net assets |  |  | 4,099,884 |  | 4,022,912
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve |  |  | 2,394,040 |  | 2,394,040
Profit and loss account |  |  | 1,705,842 |  | 1,628,870
|  |  | 4,099,884 |  | 4,022,912
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CORCORAN CONSTRUCTION LIMITED REGISTERED NUMBER:01441326
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2026.
___________________________ Sean Corcoran
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
CORCORAN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Corcoran Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and investment properties and certain financial instruments at fair value, unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover represents rent receivable excluding value added tax.
| 2.3 | 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 at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
| 2.4 | Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductable in other years and it further excludes items that are never taxable or deductable. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
CORCORAN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 4,330,000
| Additions at cost | 21,117
| At 31 August 2025 | 4,351,117
The directors consider that the carrying amounts of the investment properties approximate to their fair value at the year end.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related undertakings | 1,492,097 | 1,324,910
| Other debtors and prepayments | 1,833 | 1,006
|  | 1,493,930 | 1,325,916
| The amounts owed by related undertakings are interest free, unsecured and repayable on demand.
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CORCORAN CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan (secured) | 10,041 | 6,387
| Trade creditors | - | 1,022
| Amounts owed to related undertakings | 204,106 | 209,395
| Corporation tax | 25,870 | 11,024
| Other creditors | 18,256 | 16,744
| Accruals | 1,500 | 1,500
|  | 259,773 | 246,072
| The amounts owed to related undertakings are interest free, unsecured and repayable on demand.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan (secured) | 771,065 | 784,760
| The bank loan is repayable on a monthly basis with capital and interest and secured by a fixed and floating charge on the assets of the company.
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Issued and fully paid |  |
|  | 2 Ordinary shares of £1 each | 2 | 2
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