Target Property Investments Limited

Registered number

10723891

Filleted Accounts

31 March 2026

Target Property Investments Limited
Registered number:		10723891
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Investments	3		124,633			124,633

Current assets
Debtors	4	2,318			1,891
Investments held as current assets	5	7,318			11,463
Cash at bank and in hand		168			392
		9,804			13,746

Creditors: amounts falling due within one year	6	(120,189)			(119,049)

Net current liabilities			(110,385)			(105,303)

Net assets			14,248			19,330

Capital and reserves
Called up share capital			103			103
Profit and loss account			14,145			19,227

Shareholders' funds			14,248			19,330

The director is 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 director acknowledges his 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 S Fletcher
Director
Approved by the board on 26 June 2026

Target Property Investments Limited
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.

	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Investments

Other
investments
£
	Cost
	At 1 April 2025			124,633

	At 31 March 2026			124,633

	At 31 March 2026 the valuation of the investment property was reviewed by Mr S Fletcher the director of the company. Following the review he is satisfied that the current valuation represents the fair value of the investment property.


4	Debtors	2026		2025
£			£

	Other debtors	2,318		1,891


5	Investments held as current assets	2026		2025
£			£
	Fair value
	Unlisted investments	7,318		11,463



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

	Taxation and social security costs	-		8
	Director's loan account	119,139		118,039
	Other creditors	1,050		1,002
		120,189		119,049


7	Controlling party

	In the opinion of the director Mr S Fletcher is the company's controlling party by virtue of his shareholding in the company.


8	Other information

	Target Property Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Bury Lodge
	Bury Road
	Stowmarket
	Suffolk
	IP14 1JA