COLLECTIVE PROPERTY DELTA LTD


Director	VIVEKANANTHAM, Sayinthen, Dr


Registered Address	Collective Property We Work
	5 Merchant Square
	London
	W2 1AY


Registered Number	14169849 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		710,000		500,000
			710,000		500,000
Current assets
Debtors		83,520		186,020
Cash at bank and on hand		5,936		4,325
		89,456		190,345
Creditors amounts falling due within one year		(19,680)		(114,280)
Net current assets (liabilities)			69,776		76,065
Total assets less current liabilities			779,776		576,065
Creditors amounts falling due after one year			(619,257)		(617,257)
Provisions for liabilities			(52,500)		-
Net assets			108,019		(41,192)
Capital and reserves
Profit and loss account			108,019		(41,192)
Shareholders' funds			108,019		(41,192)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 9 June 2026, and are signed on its behalf by:

VIVEKANANTHAM, Sayinthen, Dr
Director
Registered Company No. 14169849

COLLECTIVE PROPERTY DELTA LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, including Section 1A Small Entities.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention, except for investment properties which are measured at fair value, in accordance with FRS 102. The financial statements are presented in sterling, which is the functional and presentation currency of the company. Monetary amounts are rounded to the nearest pound.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The directors have assessed the company's ability to continue as a going concern. The director has confirmed that amounts owed to them by the company will not be recalled within 12 months of the balance sheet date. The directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and have accordingly prepared the financial statements on a going concern basis.

Going concern

The directors have assessed the company's ability to continue as a going concern. The director has confirmed that amounts owed to them by the company will not be recalled within 12 months of the balance sheet date. The directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and have accordingly prepared the financial statements on a going concern basis.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from sale of goods
	Turnover represents rental income receivable from investment properties during the year, net of any rent-free periods. Rental income is recognised on a straight-line basis over the term of the lease agreement.

	Finance costs
	Interest expense related to the mortgage would be recognized in the profit and loss account as finance costs in the period in which it accrues, regardless of when it is paid.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investment properties are properties held to earn rental income or for capital appreciation, or both, rather than for use in the production or supply of goods or services. Investment properties are initially measured at cost, including transaction costs. Subsequently, investment properties are measured at fair value at each reporting date in accordance with FRS 102 Section 16. Changes in fair value are recognised in profit or loss in the period in which they arise. No depreciation is charged on investment properties held at fair value. The fair value of investment properties has been determined by the directors based on available market evidence. No independent valuation has been obtained for the year ended 31 March 2026

Investments

Investment properties are properties held to earn rental income or for capital appreciation, or both, rather than for use in the production or supply of goods or services. Investment properties are initially measured at cost, including transaction costs. Subsequently, investment properties are measured at fair value at each reporting date in accordance with FRS 102 Section 16. Changes in fair value are recognised in profit or loss in the period in which they arise. No depreciation is charged on investment properties held at fair value. The fair value of investment properties has been determined by the directors based on available market evidence. No independent valuation has been obtained for the year ended 31 March 2026

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 April 25	500,000
	Revaluations	210,000
	At 31 March 26	710,000
	Net book value
	At 31 March 26	710,000
	At 31 March 25	500,000

4.	Share capital
	The company has issued 100 Ordinary Shares, each with a nominal value of £0.001. These shares are fully paid and have been allotted and called up in accordance with the company's Articles of Association.

5.	Related party transactions
	During the year the company had the following related party transactions: Directors' loan: At 31 March 2026, the company owed £111,506 (2025: £109,506) to the director. No interest has been charged on this balance. The director has confirmed this amount will not be recalled within 12 months of the balance sheet date.