REGISTERED NUMBER: 08683167 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

SHERUB PROPERTY MANAGEMENT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A Modare

REGISTERED OFFICE:

33 Church Road

Worcester Park

Surrey

KT4 7RJ

REGISTERED NUMBER:

08683167 (England and Wales)

ACCOUNTANTS:

Preston Accountants Limited.

Chartered Certified Accountants

1 Carlton Parade

Preston Road

Wembley

Middlesex

HA9 8NE

FIXED ASSETS

Property, plant and equipment

4

1,796

2,290

Investment property

5

299,162

371,982

300,958

374,272

CURRENT ASSETS

Debtors

6

2,555

60,716

Investments

7

160,100

-

Cash at bank

16,838

29,968

179,493

90,684

CREDITORS

Amounts falling due within one year

8

10,969

22,350

NET CURRENT ASSETS

168,524

68,334

TOTAL ASSETS LESS CURRENT LIABILITIES

469,482

442,606

CREDITORS

Amounts falling due after more than one year

9

5,085

2,750

NET ASSETS

464,397

439,856

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

464,395

439,854

SHAREHOLDERS' FUNDS

464,397

439,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

A Modare - Director

1.	STATUTORY INFORMATION

SHERUB PROPERTY MANAGEMENT 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.

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.

Turnover

Revenue 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

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 reducing balance

Computer equipment

-

25% on reducing balance

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.

The fair value of the investment properties as at 31 October 2024 is £371,982 at a valuation carried out by the director.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 November 2024

8,860

Additions

105

At 31 October 2025

8,965

DEPRECIATION

At 1 November 2024

6,570

Charge for year

599

At 31 October 2025

7,169

NET BOOK VALUE

At 31 October 2025

1,796

At 31 October 2024

2,290

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

371,982

Disposals

(72,820

)

At 31 October 2025

299,162

NET BOOK VALUE

At 31 October 2025

299,162

At 31 October 2024

371,982

6.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Other debtors

2,555

3,295

Amounts falling due after more than one year:

Other debtors

-

57,421

Aggregate amounts

2,555

60,716

7.	CURRENT ASSET INVESTMENTS

31.10.25

31.10.24

£

£

Unlisted investments

160,100

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

5,871

17,252

Other creditors

5,098

5,098

10,969

22,350

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

5,085

2,750

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2

Ordinary Shares

1

2

2