Company Registration No. 14382601 (England and Wales)
102 Properties Limited
Unaudited accounts
for the year ended 30 September 2025
102 Properties Limited
Unaudited accounts
Contents
102 Properties Limited
Company Information
for the year ended 30 September 2025
Directors
Mrs E Harris
Mr D Sharpe
Company Number
14382601 (England and Wales)
Registered Office
E H A Accountancy Ltd
2 Lower Brook Street
Ulverston
Cumbria
LA12 7EE
England
Accountants
EHA Accountancy Ltd
2 Lower Brook Street
Ulverston
Cumbria
LA12 7EE
102 Properties Limited
Statement of financial position
as at 30 September 2025
Cash at bank and in hand
2,802
1,074
Creditors: amounts falling due within one year
(2,079)
(10,863)
Net current assets/(liabilities)
723
(9,789)
Net assets/(liabilities)
723
(9,581)
Called up share capital
100
100
Profit and loss account
623
(9,681)
Shareholders' funds
723
(9,581)
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by
Mrs E Harris
Director
Company Registration No. 14382601
102 Properties Limited
Notes to the Accounts
for the year ended 30 September 2025
102 Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 14382601. The registered office is E H A Accountancy Ltd, 2 Lower Brook Street, Ulverston, Cumbria, LA12 7EE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Plant & machinery
102 Properties Limited
Notes to the Accounts
for the year ended 30 September 2025
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
1,640
-
Loans from directors
439
9,239
6
Transactions with related parties
There is £439 owing to the directors at 30 September 2025 (2024:£9239). No interest has been charged on this balance.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).