Cubetown (Stockport) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12880159

Cubetown (Stockport) Ltd

Filleted Unaudited Financial Statements

For the year ended

30 September 2025

Cubetown (Stockport) Ltd

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	500,000	350,000

Current assets

Debtors	6	19,001	788
Cash at bank and in hand		276,386	210,907
		---------	---------
		295,387	211,695

Creditors: amounts falling due within one year	7	40,331	21,119
		---------	---------
Net current assets		255,056	190,576
		---------	---------
Total assets less current liabilities		755,056	540,576

Provisions	37,500	–
	---------	---------
Net assets	717,556	540,576
	---------	---------

Capital and reserves

Called up share capital	200	200
Revaluation reserve	112,500	–
Profit and loss account	604,856	540,376
	---------	---------
Shareholder funds	717,556	540,576
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 September 2025 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 year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Cubetown (Stockport) Ltd

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

D M Duddy
Director

Company registration number: 12880159

Cubetown (Stockport) Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hyde House, The Hyde, Edgware Road, London, NW9 6LA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rents.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold property
	£
Cost or valuation
At 1 October 2024	350,000
Revaluations	150,000
	---------
At 30 September 2025	500,000
	---------
Depreciation
At 1 October 2024 and 30 September 2025	–
	---------
Carrying amount
At 30 September 2025	500,000
	---------
At 30 September 2024	350,000
	---------

Tangible assets held at valuation

The freehold property was revalued by the director as at 30 September 2025, on an open market existing use basis.

6. Debtors

	2025	2024
	£	£
Trade debtors	( 294)	( 298)
Other debtors	19,295	1,086
	--------	-------
	19,001	788
	--------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	22,682	9,571
Other creditors	17,649	11,548
	--------	--------
	40,331	21,119
	--------	--------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
D M Duddy	( 249)	( 5,802)	( 6,051)
	----	-------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
D M Duddy	( 249)	–	( 249)
	----	----	----