REGISTERED NUMBER: 05413591 (England and Wales)

THE PROPERTY CAFE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

S G White

D Cohen

D G Purton

D Taylor

SECRETARY:

S G White

REGISTERED OFFICE:

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

REGISTERED NUMBER:

05413591 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

FIXED ASSETS

Tangible assets

4

5,929

8,017

CURRENT ASSETS

Debtors

5

257,650

212,042

Cash at bank

35,908

15,057

293,558

227,099

CREDITORS

Amounts falling due within one year

6

110,028

223,775

NET CURRENT ASSETS

183,530

3,324

TOTAL ASSETS LESS CURRENT LIABILITIES

189,459

11,341

CREDITORS

Amounts falling due after more than one year

7

163,157

-

NET ASSETS

26,302

11,341

CAPITAL AND RESERVES

Called up share capital

9

2,000

2,000

Capital redemption reserve

203

203

Retained earnings

24,099

9,138

SHAREHOLDERS' FUNDS

26,302

11,341

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 16th July 2026 and were signed on its behalf by:

S G White - Director

1.	STATUTORY INFORMATION

The Property Cafe 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 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

Turnover represents the net invoiced value of services, excluding value added tax, supplied during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income recognition

Grant income has been recognised under the performance model.

Grants that do not specify any future performance-related conditions are recorded when the grant proceeds are received or receivable. Any grant that imposes specified future performance-related conditions is recognised only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st January 2025

15,502

45,224

19,295

39,807

119,828

Additions

-

666

-

708

1,374

At 31st December 2025

15,502

45,890

19,295

40,515

121,202

DEPRECIATION

At 1st January 2025

15,502

38,376

19,295

38,638

111,811

Charge for year

-

2,655

-

807

3,462

At 31st December 2025

15,502

41,031

19,295

39,445

115,273

NET BOOK VALUE

At 31st December 2025

-

4,859

-

1,070

5,929

At 31st December 2024

-

6,848

-

1,169

8,017

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,000

20,000

Amounts owed by group undertakings

233,378

179,095

Other debtors

4,272

12,947

257,650

212,042

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,946

35,162

Trade creditors

2,023

2,859

Taxation and social security

62,449

29,860

Other creditors

13,610

155,894

110,028

223,775

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

163,157

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

195,103

35,162

The bank loan and overdraft are secured by a fixed and floating charge over the property and assets of the company and are guaranteed by the directors.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,000

Ordinary A

£1

2,000

2,000

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, £233,378 (2024: £179,095) was owed by companies of which the directors are also the directors and shareholders.

The above loans are on an interest free basis.

11.	GOING CONCERN

The Company is dependent on the continuing support of it's Directors and Financiers.