Cadnant Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05266843

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		5,415,203		5,409,303

			5,415,203		5,409,303
CURRENT ASSETS
Debtors	5	245,960		248,784
Cash at bank and in hand		148,964		76,845

		394,924		325,629
Creditors: Amounts Falling Due Within One Year	6	(354,962 )		(371,457 )

NET CURRENT ASSETS (LIABILITIES)			39,962		(45,828 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,455,165		5,363,475

Creditors: Amounts Falling Due After More Than One Year	7		(2,115,520 )		(2,144,929 )

NET ASSETS			3,339,645		3,218,546

CAPITAL AND RESERVES
Called up share capital	9		1		1
Revaluation reserve			(341,023 )		(341,023 )
Profit and Loss Account			3,680,667		3,559,568

SHAREHOLDERS' FUNDS			3,339,645		3,218,546

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Cadnant Properties Limited

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A J Tavernor

Director

7 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cadnant Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05266843 . The registered office is Plas Cadnant, Cadnant Road, Menai Bridge, Anglesey, LL59 5NH.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT. The policies adopted for the recognition of turnover are as follows:

Rental income

Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight-line basis over the lease term.

Interest receivable

Interest income is recognised using the effective interest method is recognised as the company's right to receive payment is established.

2.3. Investment Properties

In the opinion of the director the investment property is included at an amount that accords to its fair value at the balance sheet date. Revaluation deficits are initially recognised in the profit and loss account before being transferred to the Revaluation reserve on the balance sheet.

A deferred tax asset has not been provided on the revaluation deficit as it is unlikely that any provision would be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.4. Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.6. Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Cadnant Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	5,409,303
Additions	5,900

As at 31 December 2025	5,415,203

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	5,756,227	5,750,327

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	98,276	135,602
Prepayments and accrued income	26,307	20,313
Other debtors	121,377	92,869

	245,960	248,784

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	126,215	125,034
Corporation tax	32,349	56,257
VAT	30,558	46,281
Other creditors	32,751	14,751
Accruals and deferred income	133,089	129,134

	354,962	371,457

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	720,466	998,375
Other creditors	1,395,054	1,146,554

	2,115,520	2,144,929

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	47,071		49,385

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Cadnant Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Secured Creditors

Bank loans are partly secured against the assets of the company and a charge against assets owned personally by the director. Of the creditors the following amounts are secured:

	2025		2024
	£		£
Bank loans and overdrafts	846,680		1,123,409

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

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