Country Properties (BLC) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04764528 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

COUNTRY PROPERTIES (BLC) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G J Lawrence

SECRETARY:

REGISTERED OFFICE:

46-48 High Street

Shefford

Bedfordshire

SG17 5DG

REGISTERED NUMBER:

04764528 (England and Wales)

ACCOUNTANTS:

Bayler Wood Associates Ltd

Chartered Certified Accountants

2 Church Lane

Walgrave

Northamptonshire

NN6 9QH

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

2,980

3,084

2,980

3,084

CURRENT ASSETS

Debtors

6

12,826

61,592

Cash at bank and in hand

94

13,772

12,920

75,364

CREDITORS

Amounts falling due within one year

7

47,166

97,557

NET CURRENT LIABILITIES

(34,246

)

(22,193

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(31,266

)

(19,109

)

CREDITORS

Amounts falling due after more than one
year

8

-

10,000

NET LIABILITIES

(31,266

)

(29,109

)

CAPITAL AND RESERVES

Called up share capital

9

600

Retained earnings

(31,866

)

(29,709

)

SHAREHOLDERS' FUNDS

(31,266

)

(29,109

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

G J Lawrence - Director

1.	STATUTORY INFORMATION

Country Properties (BLC) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced commission on sale of properties, excluding value added tax. Agency

commissions are recognised on completion of the transaction.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, was amortised at the rate of 20% on cost in order to write off the asset over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

137,500

AMORTISATION

At 1 September 2024

and 31 August 2025

137,500

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Office

Motor

Computer

equipment

vehicles

equipment

Totals

£

COST

At 1 September 2024

46,211

16,714

10,504

73,429

Additions

1,716

-

1,716

At 31 August 2025

47,927

16,714

10,504

75,145

DEPRECIATION

At 1 September 2024

45,949

16,714

7,682

70,345

Charge for year

430

-

1,390

1,820

At 31 August 2025

46,379

16,714

9,072

72,165

NET BOOK VALUE

At 31 August 2025

1,548

-

1,432

2,980

At 31 August 2024

262

-

2,822

3,084

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

210

6,117

Other debtors

-

45,791

Deferred tax asset

8,659

8,153

Prepayments

3,957

1,531

12,826

61,592

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

13,076

10,000

Trade creditors

3,845

6,319

Social security and other taxes

2,279

1,101

VAT

2,789

4,005

Other creditors

7,150

70,941

Sundry creditors and accruals

18,027

5,191

47,166

97,557

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans

-

10,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

120

Ordinary

£1

120

A Ordinary

£1

120

B Ordinary

£1

120

C Ordinary

£1

120

D Ordinary

£1

120

600