Clarendons Property Consultants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07458440 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CLARENDONS PROPERTY CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

9

DIRECTOR:

A Clarkson-Tooze

REGISTERED OFFICE:

21 Stafford Road

Croydon

Surrey

CR0 4NG

REGISTERED NUMBER:

07458440 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Intangible assets

4

588,105

420,105

Tangible assets

5

64,609

31,522

Investments

6

407,389

1,060,103

859,016

CURRENT ASSETS

Debtors

7

484,940

212,649

Cash at bank

2,913

2,334

487,853

214,983

CREDITORS

Amounts falling due within one year

8

897,641

648,687

NET CURRENT LIABILITIES

(409,788

)

(433,704

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

650,315

425,312

CREDITORS

Amounts falling due after more than one
year

9

552,128

362,743

NET ASSETS

98,187

62,569

CAPITAL AND RESERVES

Called up share capital

10

1

Retained earnings

98,186

62,568

SHAREHOLDERS' FUNDS

98,187

62,569

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 August 2026 and were signed by:

A Clarkson-Tooze - Director

1.	STATUTORY INFORMATION

Clarendons Property Consultants 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.

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.

Going Concern

The accounts have been prepared on a going concern basis. The losses generated in the accounts are currently being funded by the Directors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

COST

At 1 January 2025

420,105

2,942

423,047

Additions

-

2,000

Reclassification/transfer

166,000

-

166,000

At 31 December 2025

586,105

4,942

591,047

AMORTISATION

At 1 January 2025

and 31 December 2025

-

2,942

NET BOOK VALUE

At 31 December 2025

586,105

2,000

588,105

At 31 December 2024

420,105

-

420,105

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

9,977

103,242

22,460

135,679

Additions

-

26,143

20,517

46,660

At 31 December 2025

9,977

129,385

42,977

182,339

DEPRECIATION

At 1 January 2025

5,969

77,975

20,213

104,157

Charge for year

1,241

10,252

2,080

13,573

At 31 December 2025

7,210

88,227

22,293

117,730

NET BOOK VALUE

At 31 December 2025

2,767

41,158

20,684

64,609

At 31 December 2024

4,008

25,267

2,247

31,522

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

407,389

NET BOOK VALUE

At 31 December 2025

407,389

At 31 December 2024

407,389

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Amounts owed by group undertakings

300,545

-

Other debtors

184,395

212,649

484,940

212,649

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Bank loans and overdrafts

40,609

20,000

Trade creditors

782

-

Amounts owed to group undertakings

66,137

-

Taxation and social security

98,564

26,355

Other creditors

691,549

602,332

897,641

648,687

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/12/25

31/12/24

£

Bank loans

115,038

15,081

Other creditors

437,090

347,662

552,128

362,743

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

1

Ordinary

£1

1

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

A Clarkson-Tooze

Balance outstanding at start of year

(113,582

)

(43,433

)

Amounts advanced

96,650

271,033

Amounts repaid

(390,741

)

(341,182

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(407,673

)

(113,582

)

12.	RELATED PARTY DISCLOSURES

Clarendons Investments Limited

A company in which the director is also a shareholder

31/12/25

31/12/24

£

Amount due from related party at the balance sheet date

152,021

124,204

Clarendons Residential Ltd

A company in which the director is also a shareholder.

31/12/25

31/12/24

£

Amount due to related party at the balance sheet date

59,267

7,463

Clarendons South Coast Limited

A company in which the director is also a shareholder

31/12/25

31/12/24

£

Amount due from related party at the balance sheet date

148,524

-

Clarendons Kent Limited

A company in which the director is also a shareholder

31/12/25

31/12/24

£

Amount due to related party at the balance sheet date

6,870

-

13.	ULTIMATE CONTROLLING PARTY

The controlling party is A Clarkson-Tooze.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clarendons Property Consultants Limited for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Clarendons Property Consultants Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clarendons Property Consultants Limited and state those matters that we have agreed to state to the director of Clarendons Property Consultants Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Clarendons Property Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clarendons Property Consultants Limited. You consider that Clarendons Property Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clarendons Property Consultants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

21 August 2026