Registration number: 10339363

Dutton Property Management Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Dutton Property Management Limited

Company Information

Director

Mr Mark Seymore Dutton

Registered office

49c Ryeworth Road Charlton Kings Cheltenham Gloucestershire GL52 6LS

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Dutton Property Management Limited

(Registration number: 10339363)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	78	157
Investment property	6	350,000	345,000
		350,078	345,157
Current assets
Debtors	7	1,906	984
Cash at bank and in hand		12,004	13,149
		13,910	14,133
Creditors: Amounts falling due within one year	8	(856)	(849)
Net current assets		13,054	13,284
Total assets less current liabilities		363,132	358,441
Creditors: Amounts falling due after more than one year	8	(309,359)	(308,852)
Provisions for liabilities		(26,950)	(26,000)
Net assets		26,823	23,589
Capital and reserves
Called up share capital		100	100
Revaluation reserve		114,894	110,844
Retained earnings		(88,171)	(87,355)
Shareholders' funds		26,823	23,589

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 19 May 2026
 

Dutton Property Management Limited

(Registration number: 10339363)
Balance Sheet as at 31 August 2025 (continued)

......................................... Mr Mark Seymore Dutton Director

Dutton Property Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
49c Ryeworth Road
Charlton Kings
Cheltenham
Gloucestershire
GL52 6LS

These financial statements were authorised for issue by the director on 19 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	Straight Line 25%

Dutton Property Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Loss/profit before tax

Arrived at after charging/(crediting)

Dutton Property Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4	Profit before tax (continued)

	2025 £	2024 £
Depreciation expense	79	100

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	1,258	1,258
At 31 August 2025	1,258	1,258
Depreciation
At 1 September 2024	1,101	1,101
Charge for the year	79	79
At 31 August 2025	1,180	1,180
Carrying amount
At 31 August 2025	78	78
At 31 August 2024	157	157

6	Investment properties

	2025 £
At 1 September	345,000
Fair value adjustments	5,000
At 31 August	350,000

The fair value of the property at 31st August 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £350,000 was arrived at by reference to the market evidence of transactions prices for similar properties in its location the property is situated.

Dutton Property Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

7

Debtors

Current	2025 £	2024 £
Trade debtors	726	(80)
Prepayments	1,180	1,064
	1,906	984

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	30	30
Accruals and deferred income	826	819
	856	849

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	309,359	308,852

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	98,058	98,063
Other borrowings	211,301	210,789
	309,359	308,852