Taylors Properties (Stoke-on-Trent) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00667060

Taylors Properties (Stoke-on-Trent) Limited

Filleted Unaudited Financial Statements

30 April 2026

Taylors Properties (Stoke-on-Trent) Limited

Financial Statements

Year ended 30 April 2026

Contents	Pages

Balance sheet	1 to 2

Notes to the financial statements	3 to 5

Taylors Properties (Stoke-on-Trent) Limited

Balance Sheet

30 April 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	629,000	629,000

Current assets

Debtors	6	21,296	17,446
Cash at bank and in hand		28,447	26,391
		--------	--------
		49,743	43,837

Creditors: amounts falling due within one year	7	37,672	37,311
		--------	--------
Net current assets		12,071	6,526
		---------	---------
Total assets less current liabilities		641,071	635,526

Provisions

Taxation including deferred tax	41,040	41,040
	---------	---------
Net assets	600,031	594,486
	---------	---------

Capital and reserves

Called up share capital	4,500	4,500
Non-distributable reserve	505,036	505,036
Profit and loss account	90,495	84,950
	---------	---------
Shareholders funds	600,031	594,486
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Taylors Properties (Stoke-on-Trent) Limited

Balance Sheet (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr M Holland

Director

Company registration number: 00667060

Taylors Properties (Stoke-on-Trent) Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 29 King Street, Newcastle-under-Lyme, Staffordshire, ST5 1ER. The company registration number is 00667060 .

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

Revenue recognition

Turnover represents rental income and is recognised when the company obtains the right to receive consideration for services provided.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost and subsequently remeasured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit and loss in the period in which they arise.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and cash in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Investment Properties
	£
Cost
At 1 May 2025 and 30 April 2026	629,000
	---------
Carrying amount
At 30 April 2026	629,000
	---------
At 30 April 2025	629,000
	---------

The investment properties are held for use in operating leases. The investment properties were valued by Louis Taylor Ltd on the 30 April 2019 and by John Chivers Commercial Ltd on 28 January 2025,the directors consider this valuation to still represent fair value at 30 April 2026. On a historical cost basis they would have been included at a historic cost of £82,924 (2025 - £82,924).

6. Debtors

	2026	2025
	£	£
Trade debtors	7,917	4,700
Amounts owed by group undertakings	8,669	9,669
Other debtors	4,710	3,077
	--------	--------
	21,296	17,446
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Deferred income	4,367	4,367
Corporation tax	6,775	4,978
Social security and other taxes	1,492	2,968
Other creditors	25,038	24,998
	--------	--------
	37,672	37,311
	--------	--------

8. Related party transactions

The assets of the company have been provided as security for a loan taken out by the parent company Taylors Holdings (Stoke-on-Trent) Ltd to the amount of £113,000 (2025 - £123,000). The charges in favour of Barclays Security Trustees Limited encompass fixed and floating charges and contain a negative pledge.

9. Controlling party

The ultimate parent company is Taylors Holdings (Stoke-on-Trent) Ltd, a company registered in England and Wales. The registered office address is 29 King Street Newcastle-under-Lyme, ST5 1ER.