Cambridge Property Lettings Ltd

Registered number

05833061

Filleted Accounts

31 March 2026

Cambridge Property Lettings Ltd
Registered number:		05833061
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		25,355			16,739

Current assets
Debtors	5	17,223			33,780
Cash at bank and in hand		77,530			63,203
		94,753			96,983

Creditors: amounts falling due within one year	6	(105,734)			(111,932)

Net current liabilities			(10,981)			(14,949)

Net assets			14,374			1,790

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			13,374			790

Shareholders' funds			14,374			1,790

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr T A Hames
Director
Approved by the board on 2 June 2026

Cambridge Property Lettings Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over 4 years
	Plant and machinery			over 4 years
	Motor vehicles			15% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Leased assets
	There are no finance leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					13		13


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							40,000
	At 31 March 2026							40,000

	Amortisation
	At 1 April 2025							40,000
	At 31 March 2026							40,000

	Net book value
	At 31 March 2026							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Equipment and computers		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	8,357		68,375		14,488		91,220
	Additions	-		4,330		10,150		14,480
	At 31 March 2026	8,357		72,705		24,638		105,700

	Depreciation
	At 1 April 2025	8,357		61,778		4,346		74,481
	Charge for the year	-		3,310		2,554		5,864
	At 31 March 2026	8,357		65,088		6,900		80,345

	Net book value
	At 31 March 2026	-		7,617		17,738		25,355
	At 31 March 2025	-		6,597		10,142		16,739


5	Debtors					2026		2025
£							£

	Trade debtors					8,423		1,601
	Other debtors					8,800		32,179
						17,223		33,780


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					6,273		9,636
	Taxation and social security costs					74,109		76,234
	Other creditors					25,352		26,062
						105,734		111,932


7	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases					4,250		6,028


8	Other information

	Cambridge Property Lettings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Rose and Crown House
	110 Newmarket Road
	Cambridge
	CB5 8HE