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Registered number: 07120299 DEERLEAP PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
DEERLEAP PROPERTIES LIMITED REGISTERED NUMBER: 07120299 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 27,500 |  | 27,500
|  |  | 27,500 |  | 27,500
Current assets |  |  |  |  |
Stocks and work in progress | 5 | 2,350,394 |  | 3,515,215 |
Debtors: amounts falling due within one year | 6 | - |  | 13,123 |
Cash at bank and in hand | 7 | 476,826 |  | 15,569 |
|  | 2,827,220 |  | 3,543,907 |
Creditors: amounts falling due within one year | 8 | (496,171) |  | (2,253,862) |
Net current assets |  |  | 2,331,049 |  | 1,290,045
Total assets less current liabilities |  |  | 2,358,549 |  | 1,317,545
Net assets |  |  | 2,358,549 |  | 1,317,545
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 4 |  | 4
Profit and loss account |  |  | 2,358,545 |  | 1,317,541
|  |  | 2,358,549 |  | 1,317,545
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DEERLEAP PROPERTIES LIMITED REGISTERED NUMBER: 07120299 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
David Sullivan | Richard Meaney
Director | Director
Date: 20 July 2026 | Date:20 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
DEERLEAP PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Deerleap Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. The principal activity of the company during the period has been that of property development. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of properties and development stocks Revenue from the sale of properties and development stocks are recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Management Income and ground rent The management income and ground rent are in respect of the investment property. Page 3
DEERLEAP PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Investment property
Investment property represents residual ground rents retained and is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Stocks and work in progress
Stocks and work in progress of property for development are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks and work in progress are assessed for impairment. If stock or work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
DEERLEAP PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2025 - 4).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 February 2025 | 27,500
| At 31 January 2026 | 27,500
The 2026 valuations were made by directors, on an open market value, existing use basis.
Page 5
DEERLEAP PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Work in progress
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Development stock and work in progress | 2,350,394 | 3,515,215
|  | 2,350,394 | 3,515,215
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | - | 3,562
| Deferred taxation | - | 9,561
|  | - | 13,123
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 476,826 | 15,569
|  | 476,826 | 15,569
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | - | 6,446
| Corporation tax | 337,619 | -
| Other creditors | 154,844 | 2,244,416
| Accruals and deferred income | 3,708 | 3,000
|  | 496,171 | 2,253,862
| Included within other creditors due within one year is a loan from a director that is secured against the assets of the company by way of fixed and floating charges.
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DEERLEAP PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
9. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 9,561 | (5,225)
| Credited / (Charged) to the profit or loss | (9,561) | 14,786
| At end of year | - | 9,561
| The deferred tax asset is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Tax losses carried forward | - | 9,561
|  | - | 9,561
10. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4 (2025 - 4) Ordinary shares of £1.00 each | 4 | 4
11. | Related party transactions
| Included within other creditors due within one year are amounts due to the directors of the company totalling £154,844 (2025: £2,244,416). This amount is interest free and repayable upon demand.
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