CF Property and Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08320365 (England and Wales)

CF Property and Investments Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr F Demirer

REGISTERED OFFICE:

Capital Office

124 City Road

London

EC1V 2NX

REGISTERED NUMBER:

08320365 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

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 Statement of Financial Position. Readers are cautioned that the Abridged 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 CF Property and Investments Limited for the year ended 31 March 2026 which comprise the Abridged Income Statement, Statement of Financial Position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of CF Property and Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CF Property and Investments Limited and state those matters that we have agreed to state to the director of CF Property and Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CF Property and Investments Limited and its director for our work or for this report.

It is your duty to ensure that CF Property and Investments 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 CF Property and Investments Limited. You consider that CF Property and Investments 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 CF Property and Investments 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

25 August 2026

FIXED ASSETS

Property, plant and equipment

4

24,526

27,592

Investments

5

307,740

-

Investment property

6

-

3,660,219

332,266

3,687,811

CURRENT ASSETS

Debtors

7

2,601

189,101

Cash at bank

3,539,234

6,520

3,541,835

195,621

CREDITORS

Amounts falling due within one year

8

1,770,188

3,595,091

NET CURRENT ASSETS/(LIABILITIES)

1,771,647

(3,399,470

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,103,913

288,341

CREDITORS

Amounts falling due after more than one
year

9

20,099

22,282

NET ASSETS

2,083,814

266,059

CAPITAL AND RESERVES

Called up share capital

11

2

Retained earnings

12

2,083,812

266,057

SHAREHOLDERS' FUNDS

2,083,814

266,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 25 August 2026 and were signed by:

Mr F Demirer - Director

1.	STATUTORY INFORMATION

CF Property and Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Turnover is derived from the ordinary trading activities of the business and is recognised when the customer obtain the right to consideration and in the case of rental income at the end of the quater when the rent becomes due.

Tangible fixed assets

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

Motor vehicles

-

10% on cost

Fixed asset investments

Fixed Asset Investments Listed Shares

Investments in listed shares held as fixed asset investments are stated at cost less any provision for impairment. The directors review the carrying value of the investments at each reporting date and make provision for impairment where necessary.

The investments were acquired shortly before the balance sheet date. Having considered the market value of the investments at the year end, the directors concluded that no impairment provision was required.

Fixed Asset Investments Tangible Assets (Gold Bars)

Physical gold bars held as long-term investments are initially recognised at cost, including any directly attributable acquisition costs.

Following initial recognition, the gold bars are carried at cost less any accumulated impairment losses. At each reporting date, the directors assess whether there is any indication of impairment by comparing the carrying amount of the asset with its estimated recoverable amount, having regard to current market values.

At the balance sheet date, the market value of the gold bars was not less than their carrying value. Accordingly, no impairment provision was required, and the asset continues to be stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

30,658

DEPRECIATION

At 1 April 2025

3,066

Charge for year

3,066

At 31 March 2026

6,132

NET BOOK VALUE

At 31 March 2026

24,526

At 31 March 2025

27,592

5.	FIXED ASSET INVESTMENTS

2026

2025

£

Other investments not loans

307,740

-

Additional information is as follows:

Other

investments

£

COST

Additions

9,925

At 31 March 2026

9,925

NET BOOK VALUE

At 31 March 2026

9,925

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

Other investments

297,815

-

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

3,660,219

Additions

160,858

Disposals

(3,821,077

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

3,660,219

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

-

23,755

Other debtors

2,601

165,346

2,601

189,101

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

2,184

Trade creditors

4,610

9,870

Taxation and social security

540,720

1,295

Other creditors

1,222,674

3,581,742

1,770,188

3,595,091

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Hire purchase contracts

20,099

22,282

10.	DEFERRED TAX

£

Balance at 1 April 2025

(307

)

Credit to Income Statement during year

(334

)

Balance at 31 March 2026

(641

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2

Ordinary

£1

2

12.

RESERVES

Retained

earnings

£

At 1 April 2025

266,057

Profit for the year

1,817,755

At 31 March 2026

2,083,812

13.	RELATED PARTY DISCLOSURES

Transactions with member of key management personnel:

At 31 March 2026, amounts due to key management personnel totalled £1,219,894 (2025: £3,523,100). The balance represents an interest-free loan repayable on demand and is included within creditors.