Company No: 05059834 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	G E Cooke
	H Cooke

SECRETARY

G E Cooke

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB
	United Kingdom

COMPANY NUMBER

05059834 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	2,643		4,793
		2,643		4,793
Current assets
Debtors	4	5,835		13,314
Investments	5	149,281		137,737
Cash at bank and in hand		244,123		76,879
		399,239		227,930
Creditors: amounts falling due within one year	6	( 330,993)		( 220,658)
Net current assets		68,246		7,272
Total assets less current liabilities		70,889		12,065
Net assets		70,889		12,065
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		70,789		11,965
Total shareholder's funds		70,889		12,065

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Corporate Occupier Real Estate Consulting Limited (registered number: 05059834) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

H Cooke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Corporate Occupier Real Estate Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Corporate Occupier Real Estate Consulting Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the rendering of servicesin the normal course of business, and is shown net of discounts and VAT.

Revenue arises from the provision of property consulting services.
Revenue is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Retirement benefits

Payment to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	30,687		30,687
Additions	1,665		1,665
At 31 March 2026	32,352		32,352
Accumulated depreciation
At 01 April 2025	25,894		25,894
Charge for the financial year	3,815		3,815
At 31 March 2026	29,709		29,709
Net book value
At 31 March 2026	2,643		2,643
At 31 March 2025	4,793		4,793

4. Debtors

	2026		2025
	£		£
Trade debtors	0		12,000
Other debtors	5,835		1,314
	5,835		13,314

5. Current asset investments

	2026		2025
	£		£
Other investments	149,281		137,737

Other investments consist of life assurance investment bonds. These bonds are invested in funds consisting of equities and securities of listed or similar entities. As such, the value of the bonds are readily available by reference to the value of the underlying investments, for which an active marketplace exists.

During the year, the fair value of the assets increased by £11,543 and this was reflected in the profit and loss account

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	129		121
Taxation and social security	133,890		79,161
Other creditors	196,974		141,376
	330,993		220,658

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

The company has taken advantage of the exemption allowed under section 33.1A of FRS 102 not to disclose transactions with other wholly owned members of the group.