REGISTERED NUMBER: 03699980 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Clarkburgh Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T C R Clarke

G B Clarke

SECRETARY:

T C R Clarke

REGISTERED OFFICE:

2nd Floor

Clarburgh House

32 Church Street

Malvern

WR14 2AZ

REGISTERED NUMBER:

03699980 (England and Wales)

ACCOUNTANTS:

Streets Metherell Gard Ltd

Chartered Accountants

Burn View

Bude

Cornwall

EX23 8BX

FIXED ASSETS

Tangible assets

4

285

571

Investments

5

1

1

Investment property

6

880,000

880,000

880,286

880,572

CURRENT ASSETS

Debtors

7

9,789

4,230

Cash at bank

34,555

39,543

44,344

43,773

CREDITORS

Amounts falling due within one year

8

15,984

16,313

NET CURRENT ASSETS

28,360

27,460

TOTAL ASSETS LESS CURRENT LIABILITIES

908,646

908,032

PROVISIONS FOR LIABILITIES

1,300

1,700

NET ASSETS

907,346

906,332

CAPITAL AND RESERVES

Called up share capital

400

400

Fair value reserve

9

167,815

167,815

Retained earnings

739,131

738,117

SHAREHOLDERS' FUNDS

907,346

906,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

T C R Clarke - Director

1.	STATUTORY INFORMATION

Clarkburgh Properties Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets, as specified in the accounting policies below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade

discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of trading properties is recognised when significant risks and rewards of ownership have transferred to the purchaser. This is usually on completion.

Rental income

Rental income from investment property leased out under an operating lease is recognised in turnover on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and

accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of

operating as intended.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Land and buildings - Nil

Plant and machinery etc - 10 - 20% on cost

Investment property

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

The methods and significant assumptions used to ascertain the fair value are given later in the notes to the

financial statements.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Financial instruments

All financial instruments are recognised initially at transaction price excluding transaction costs and subsequently at amortised cost. These include cash at bank, trade and other debtors, trade and other creditors and bank loans.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

2,854

DEPRECIATION

At 1 April 2025

2,283

Charge for year

286

At 31 March 2026

2,569

NET BOOK VALUE

At 31 March 2026

285

At 31 March 2025

571

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

880,000

NET BOOK VALUE

At 31 March 2026

880,000

At 31 March 2025

880,000

The investment properties were valued at the year end by management and not thought to be materially different to the value held in the accounts. This valuation was based on rental income yields.

If property had not been revalued it would have been included at the following historical cost:

Cost

2026

2025

£

£

712,185

712,185

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,200

-

Other debtors

8,589

4,230

9,789

4,230

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

11,882

12,005

Other creditors

4,102

4,308

15,984

16,313

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

167,815