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Registered number: 08181667
Albion Property Developments Limited
Financial Statements
For The Year Ended 31 August 2025
Albion Property Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Albion Property Developments Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08181667

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,524 |  | 4,805
Investment Properties | 5 |  | 1,328,000 |  | 1,328,000
|  |  | 1,332,524 |  | 1,332,805
CURRENT ASSETS
Debtors | 6 | - |  | 9,140 |
Cash at bank and in hand |  | 7,608 |  | 4,276 |
|  | 7,608 |  | 13,416 |
Creditors: Amounts Falling Due Within One Year | 7 | (154,687 ) |  | (136,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (147,079 ) |  | (123,018 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,185,445 |  | 1,209,787
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (898,809 ) |  | (899,809 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (72,346 ) |  | (72,346 )
NET ASSETS |  |  | 214,290 |  | 237,632
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Fair value reserve | 11 |  | 289,383 |  | 289,383
Profit and Loss Account |  |  | (75,096 ) |  | (51,754 )
SHAREHOLDERS' FUNDS |  |  | 214,290 |  | 237,632

Page 1
Page 2
Albion Property Developments Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C P Moon Director
27/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Albion Property Developments Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Albion Property Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08181667 . The registered office is 81 High Street, Cosham, Hampshire, PO6 3BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Rent income received represents the invoiced value of rental leases provided by the company. The company is not registered for value added tax.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not depreciated
Fixtures & Fittings | 10% Reducing Balance

2.5. Investment Properties
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 date. Changes in fair value are recognised in profit or loss.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
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Albion Property Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 September 2024 | 2,000 | 3,776 | 5,776
As at 31 August 2025 | 2,000 | 3,776 | 5,776
Depreciation
As at 1 September 2024 | - | 971 | 971
Provided during the period | - | 281 | 281
As at 31 August 2025 | - | 1,252 | 1,252
Net Book Value
As at 31 August 2025 | 2,000 | 2,524 | 4,524
As at 1 September 2024 | 2,000 | 2,805 | 4,805

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 and 31 August 2025 | 1,328,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 9,140

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,715
Other creditors | 11,154 |  | 1,154
Accruals and deferred income | 5,662 |  | 5,104
Director's loan account | 135,714 |  | 128,461
Amounts owed to group undertakings | 2,157 |  | -
| 154,687 |  | 136,434

Page 4
Page 5
Albion Property Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Loan 2 | - |  | 1,000
Mortgage 1 | 247,500 |  | 247,500
Mortgage 2 | 651,309 |  | 651,309
| 898,809 |  | 899,809

9. Secured Creditors
Mortgage 1 is secured against the freehold property known as 65 Victoria Road South. Mortgage 2 is secured against the freehold property known as 103 Palmerston Road.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 September 2024 | 289,383 | (51,754 )
Loss for the year and total comprehensive income | - | (23,342 )
As at 31 August 2025 | 289,383 | (75,096 )

12. Related Party Transactions
Included within other creditors are amounts owed by the company to associated companies. The amounts are interest free and repayable on demand.
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