REGISTERED NUMBER: 11331453 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

CDMC Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Vaughan

Mrs D J Vaughan

REGISTERED OFFICE:

Oakley House

Tetbury Road

Cirencester

Gloucestershire

GL7 1US

REGISTERED NUMBER:

11331453 (England and Wales)

FIXED ASSETS

Tangible assets

4

3,919

1,943

Investments

5

10

10

Investment property

6

4,400,000

4,125,000

4,403,929

4,126,953

CURRENT ASSETS

Debtors

7

64,720

63,588

Cash at bank

5,247

9,033

69,967

72,621

CREDITORS

Amounts falling due within one year

8

3,651,438

3,727,181

NET CURRENT LIABILITIES

(3,581,471

)

(3,654,560

)

TOTAL ASSETS LESS CURRENT LIABILITIES

822,458

472,393

PROVISIONS FOR LIABILITIES

125,064

123,498

NET ASSETS

697,394

348,895

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

768,982

493,982

Retained earnings

(71,688

)

(145,187

)

697,394

348,895

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

C J Vaughan - Director

1.	STATUTORY INFORMATION

CDMC Properties Ltd 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Fixtures and fittings

-

25% on straight line basis

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2024

3,669

Additions

4,757

At 30 June 2025

8,426

DEPRECIATION

At 1 July 2024

1,726

Charge for year

2,781

At 30 June 2025

4,507

NET BOOK VALUE

At 30 June 2025

3,919

At 30 June 2024

1,943

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2024

and 30 June 2025

10

NET BOOK VALUE

At 30 June 2025

10

At 30 June 2024

10

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

4,125,000

Revaluations

275,000

At 30 June 2025

4,400,000

NET BOOK VALUE

At 30 June 2025

4,400,000

At 30 June 2024

4,125,000

Fair value at 30 June 2025 is represented by:

£

Valuation in 2025

4,400,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertak

64,720

63,588

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

898,805

1,018,805

Tax

419

-

Directors' current accounts

2,750,709

2,706,954

Accruals and deferred income

1,505

1,422

3,651,438

3,727,181

9.

RESERVES

Revaluation

reserve

£

At 1 July 2024

493,982

Revaluation

275,000

At 30 June 2025

768,982