Company registration number 09127674 (England and Wales)
Aube Property Holdings Limited
Unaudited Financial Statements
For the year ended 31 July 2025
Aube Property Holdings Limited
Company Information
Directors
Mr S M S Jones
Mr P A Cox
Secretary
Mr S M S Jones
Company number
09127674
Registered office
520-522 Moseley Road
Birmingham
West Midlands
United Kingdom
B12 9AE
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Aube Property Holdings Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Aube Property Holdings Limited
Statement Of Financial Position
As at 31 July 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
14,188,261
14,130,000
Current assets
Debtors
4
386,687
263,769
Investments
5
5
5
Cash at bank and in hand
84,605
67,608
471,297
331,382
Creditors: amounts falling due within one year
6
(882,870)
(784,070)
Net current liabilities
(411,573)
(452,688)
Total assets less current liabilities
13,776,688
13,677,312
Creditors: amounts falling due after more than one year
7
(8,201,991)
(8,310,049)
Provisions for liabilities
(787,029)
(787,029)
Net assets
4,787,668
4,580,234
Capital and reserves
Called up share capital
6
6
Fair value reserve
2,761,320
2,761,320
Retained earnings
2,026,342
1,818,908
Total equity
4,787,668
4,580,234
Aube Property Holdings Limited
Statement Of Financial Position (continued)
As at 31 July 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 June 2026 and are signed on its behalf by:
Mr S M S Jones
Director
Company registration number 09127674 (England and Wales)
Aube Property Holdings Limited
Notes to the financial statements
For the year ended 31 July 2025
- 3 -
1
Accounting policies
Company information

Aube Property Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 520-522 Moseley Road, Birmingham, West Midlands, United Kingdom, B12 9AE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
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.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Aube Property Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 August 2024
14,130,000
Additions
58,261
At 31 July 2025
14,188,261

The investment properties were valued on an open market basis on 31 July 2025 by the directors.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
211,652
183,110
Other debtors
175,035
80,659
386,687
263,769
5
Current asset investments
2025
2024
£
£
Shares in group undertakings
5
5
Aube Property Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
241,086
257,818
Amounts owed to group undertakings
164,935
164,934
Corporation tax
16,965
-
0
Other taxation and social security
36,550
22,242
Other creditors
423,334
339,076
882,870
784,070
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
8,201,991
8,310,049
8
Loans and overdrafts
2025
2024
£
£
Bank loans
8,201,991
8,310,049
Payable after one year
8,201,991
8,310,049

The bank loans are secured by fixing and floating charges over the entire investment property portfolio owed by the company.

9
Directors' transactions

At the end of the year the amounts owed to the directors was £Nil (2024: £169,755).

Advances
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Mr S M S Jones -
-
-
15,245
15,245
-
15,245
15,245
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