Clayton Property Portfolio Holdings Ltd 12320263 false 2024-12-01 2025-11-30 2025-11-30 The principal activity of the company is letting of property Digita Accounts Production Advanced 6.30.9574.0 true false false 12320263 2024-12-01 2025-11-30 12320263 2025-11-30 12320263 bus:OrdinaryShareClass1 2025-11-30 12320263 bus:OrdinaryShareClass2 2025-11-30 12320263 bus:OrdinaryShareClass3 2025-11-30 12320263 core:CurrentFinancialInstruments 2025-11-30 12320263 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 12320263 core:Non-currentFinancialInstruments 2025-11-30 12320263 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 12320263 core:MoreThanFiveYears 1 2025-11-30 12320263 bus:SmallEntities 2024-12-01 2025-11-30 12320263 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 12320263 bus:FilletedAccounts 2024-12-01 2025-11-30 12320263 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12320263 bus:RegisteredOffice 2024-12-01 2025-11-30 12320263 bus:Director1 2024-12-01 2025-11-30 12320263 bus:Director2 2024-12-01 2025-11-30 12320263 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 12320263 bus:OrdinaryShareClass2 2024-12-01 2025-11-30 12320263 bus:OrdinaryShareClass3 2024-12-01 2025-11-30 12320263 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12320263 bus:Agent1 2024-12-01 2025-11-30 12320263 core:FurnitureFittings 2024-12-01 2025-11-30 12320263 core:AllSubsidiaries 2024-12-01 2025-11-30 12320263 core:Subsidiary1 2024-12-01 2025-11-30 12320263 core:Subsidiary1 1 2024-12-01 2025-11-30 12320263 core:Subsidiary1 countries:EnglandWales 2024-12-01 2025-11-30 12320263 countries:EnglandWales 2024-12-01 2025-11-30 12320263 2024-11-30 12320263 core:CostValuation 2024-11-30 12320263 2023-12-01 2024-11-30 12320263 2024-11-30 12320263 bus:OrdinaryShareClass1 2024-11-30 12320263 bus:OrdinaryShareClass2 2024-11-30 12320263 bus:OrdinaryShareClass3 2024-11-30 12320263 core:CurrentFinancialInstruments 2024-11-30 12320263 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 12320263 core:Non-currentFinancialInstruments 2024-11-30 12320263 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 12320263 core:MoreThanFiveYears 1 2024-11-30 12320263 core:Subsidiary1 1 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12320263

Clayton Property Portfolio Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Clayton Property Portfolio Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Clayton Property Portfolio Holdings Ltd

Company Information

Directors | Mr Tobie Clayton Mrs Carolyn Clayton

Registered office | Redwoods 2 Clyst Works Clyst Road, Topsham Exeter Devon EX3 0DB

Accountants | Redwoods Accountants (Exeter) Ltd Chartered Certified Accountants2 Clyst Works Clyst Road Topsham Exeter Devon EX3 0DB

Clayton Property Portfolio Holdings Ltd

(Registration number: 12320263)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 350,000 | 350,000
Investments | 5 | 100 | 100
|  | 350,100 | 350,100
Current assets |  |  |
Debtors | 6 | 217 | 228
Cash at bank and in hand |  | 2,987 | 375
|  | 3,204 | 603
Creditors: Amounts falling due within one year | 7 | (93,590) | (219,319)
Net current liabilities |  | (90,386) | (218,716)
Total assets less current liabilities |  | 259,714 | 131,384
Creditors: Amounts falling due after more than one year | 7 | (137,139) | -
Provisions for liabilities |  | (25,562) | (25,562)
Net assets |  | 97,013 | 105,822
Capital and reserves |  |  |
Called up share capital | 8 | 5 | 5
Other reserves |  | 76,686 | 76,686
Retained earnings |  | 20,322 | 29,131
Shareholders' funds |  | 97,013 | 105,822

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:

Clayton Property Portfolio Holdings Ltd

(Registration number: 12320263)
Balance Sheet as at 30 November 2025

......................................... Mr Tobie Clayton Director

Clayton Property Portfolio Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Redwoods
2 Clyst Works
Clyst Road, Topsham
Exeter
Devon
EX3 0DB

These financial statements were authorised for issue by the Board on 18 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in £ sterling and are rounded to £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Clayton Property Portfolio Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Asset class | Depreciation method and rate
Fixtures and fittings | 20% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquiisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Clayton Property Portfolio Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 December | 350,000
At 30 November | 350,000

The fair value of the property at 30th November 2025 has been arrived at on the basis of a valuation carried out by the directors of the company, who are not professionally qualified valuers. The basis of the valuation was market value.
The class of asset has a current value of £350,000 (2024 - £350,000) and a carrying amount at historical cost of £247,752 (2024 - £247,752). The aggregate depreciation on this historical cost is £nil (2024 - £nill)

Clayton Property Portfolio Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

There has been no valuation of investment property by an independent valuer.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 December 2024 | 100
Provision
Carrying amount
At 30 November 2025 | 100
At 30 November 2024 | 100

Clayton Property Portfolio Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Tobie Clayton Agencies Ltd | Redwoods 2 Clyst Works Clyst Road Topsham Exeter England and Wales | Ordinary | 100% | 100%

Subsidiary undertakings
Tobie Clayton Agencies Ltd The principal activity of Tobie Clayton Agencies Ltd is an agent in the sale of flooring.

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 217 | 228
| 217 | 228

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,499 | 2,775
Accruals and deferred income | 4,797 | 920
Other creditors | 87,294 | 215,624
| 93,590 | 219,319

Creditors: amounts falling due after more than one year

Clayton Property Portfolio Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 137,139 | -

| 2025 £ | 2024 £
Due after more than five years |  |
After more than five years by instalments | 137,139 | -

| - | -

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £0.01 each | 300 | 3 | 300 | 3
Ordinary A of £0.01 each | 100 | 1 | 100 | 1
Ordinary B of £0.01 each | 100 | 1 | 100 | 1
| 500 | 5 | 500 | 5

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 137,139 | -

Included in the loans and borrowings are the following amounts due after more than five years:

Bank loans and overdrafts after five years

The duration of the loan is 19 years and is interest only at variable interest rate of 5.34%. The loan is secured on the investment property held within the company.

10 | Related party transactions

Other transactions with directors

During the period the directors provided a loan to the company. At the period end the amount due to the directors was £87,294 (2024 - £215,624). No interest was paid on this loan and it is shown in other creditors.

Summary of transactions with subsidiaries

At the year end a total of £nil was owed by subsidiary company Tobie Clayton Agencies Ltd (2024 - £nil).