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Company No: 03887087 (England and Wales)

# BLAIR & CRAMER PROPERTIES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

BLAIR & CRAMER PROPERTIES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

BLAIR & CRAMER PROPERTIES LIMITED

## BALANCE SHEET

As at 31 January 2026
BLAIR & CRAMER PROPERTIES LIMITED

## BALANCE SHEET (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 22,596 |  | 23,604
Investment property | 4 | 3,076,214 |  | 3,074,332
|  | 3,098,810 |  | 3,097,936
Current assets |  |  |  |
Debtors | 5 | 11,089 |  | 11,070
Cash at bank and in hand |  | 7,798 |  | 11,827
|  | 18,887 |  | 22,897
Creditors: amounts falling due within one year | 6 | ( 808,535) |  | ( 817,623)
Net current liabilities |  | (789,648) |  | (794,726)
Total assets less current liabilities |  | 2,309,162 |  | 2,303,210
Creditors: amounts falling due after more than one year | 7 | ( 1,021,480) |  | ( 1,031,590)
Provision for liabilities |  | ( 71,948) |  | ( 71,941)
Net assets |  | 1,215,734 |  | 1,199,679
Capital and reserves |  |  |  |
Called-up share capital |  | 95 |  | 95
Fair value reserve |  | 505,447 |  | 505,447
Capital redemption reserve |  | 5 |  | 5
Profit and loss account |  | 710,187 |  | 694,132
Total shareholder's funds |  | 1,215,734 |  | 1,199,679

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

Director's 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 director acknowledges 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 Profit and Loss Account has not been delivered.

The financial statements of Blair & Cramer Properties Limited (registered number: 03887087) were approved and authorised for issue by the Director on 30 July 2026. They were signed on its behalf by:

S J Donaldson OBE Director |

BLAIR & CRAMER PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
BLAIR & CRAMER PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 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

Blair & Cramer Properties 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 The Piggery Vexour Farm, Hampkins Hill Road, Chiddingtsone, TN8 7BB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the rent in the ordinary course of the company's activities.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### 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. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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. | 25 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.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 February 2025 | 25,200 |  | 25,200
At 31 January 2026 | 25,200 |  | 25,200
Accumulated depreciation |  |  |
At 01 February 2025 | 1,596 |  | 1,596
Charge for the financial year | 1,008 |  | 1,008
At 31 January 2026 | 2,604 |  | 2,604
Net book value |  |  |
At 31 January 2026 | 22,596 |  | 22,596
At 31 January 2025 | 23,604 |  | 23,604

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 February 2025 | 3,074,332
Additions | 1,882
As at 31 January 2026 | 3,076,214

Valuation

A full market valuation of investment property was completed by the director at the statement of financial position date. The basis of the valuation was open market value.
This class of assets has a current value of £3,076,214 (2025 - £3,074,332) and a carrying amount at historical cost of £2,483,551 (2025 - £2,483,551). The depreciation on the historical cost is £Nil (2025 - £Nil).

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 2,423 |  | 2,404
Other debtors | 8,666 |  | 8,666
| 11,089 |  | 11,070

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 10,110 |  | 10,280
Trade creditors | 1,434 |  | 3,267
Taxation and social security | 4,197 |  | 19,815
Other creditors | 792,794 |  | 784,261
| 808,535 |  | 817,623

The bank loan is secured against the investment property known as Three Gate Stables and has a carrying value of £1,828,214.

#### 7. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 1,021,480 |  | 1,031,590

The bank loan is secured against the investment property known as Three Gate Stables and has a carrying value of £1,828,214 (2025: £1,826,332).