ACCOUNTS - Final Accounts preparation

Registered number: 12049644

CLAYGATE HOUSE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025


CLAYGATE HOUSE LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


CLAYGATE HOUSE LIMITED REGISTERED NUMBER:12049644

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		150,000		150,000
Current assets
Debtors: amounts falling due within one year	5	73,295		61,860
Cash at bank and in hand		521		283
		73,816		62,143
Current liabilities
Creditors: amounts falling due within one year	6	(134,143)		(131,480)
Net current liabilities			(60,327)		(69,337)
Total assets less current liabilities			89,673		80,663
Provisions for liabilities
Deferred tax	7		(35,000)		(35,000)
Net assets			54,673		45,663

Capital and reserves
Called up share capital	8	100	100
Profit and loss account	9	54,573	45,563
		54,673	45,663

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 1


CLAYGATE HOUSE LIMITED REGISTERED NUMBER:12049644

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 August 2026.

K Singh

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2


CLAYGATE HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Claygate House Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office and principal place of business is at Cavendish House, 369 Burnt Oak Broadway, Edgware, Middlesex, HA8 5AW.

The principal activity of the Company is that of property investment.

The functional and presentational currency of the Company is £ sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

After making enquiries, the director has a reasonable expectation that the Company will continue to receive support from its creditors as required and therefore will have adequate resources to continue to meet all of its liabilities as they fall due for at least twelve months from the date of her approval of the financial statements. Accordingly the director continues to adopt the going concern basis in preparing the annual report and financial statements.

2.3

Revenue

Turnover comprises of revenue recognised in respect of ground rents, lease premiums, and insurance recharges during the year, exclusive of Value Added Tax.

Ground rents and insurance recharges are recognised in the period to which they relate. Lease premiums are recognised when the Company is entitled to receive the premium.

2.4

Investment property

Freehold reversionary interest in land is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.

2.5

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.6

Creditors

Short term creditors are measured at the transaction price.

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CLAYGATE HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

3.	Employees
	The Company has no employees.

4.	Investment property

		Freehold reversionary interest
		£
	Valuation
	At 1 December 2024	150,000
	At 30 November 2025	150,000

The 2025 valuation was made by the director on an open market value for existing use basis.

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CLAYGATE HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	5,200	2,250
Other debtors	44,090	36,320
Prepayments and accrued income	24,005	23,290
	73,295	61,860

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	84	28,804
Other taxation and social security	14	14
Other creditors	100,582	69,843
Accruals and deferred income	33,463	32,819
	134,143	131,480

7.	Deferred taxation

	2025	2024
	£	£

At beginning of year	35,000	47,500
Released to profit or loss	-	(12,500)
At end of year	35,000	35,000

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Fair value gain

35,000

Page 5


CLAYGATE HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

Reserves

Profit and loss account

The profit and loss account includes net fair value gains of £105,000 (2024 - £105,000) which are unrealised and not distributable. Consequently, the balance on the profit and loss account at the year end is not distributable.

Page 6