Drayton Square Limited

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

Registered number: 10007110

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		578,462		578,462

			578,462		578,462
CURRENT ASSETS
Debtors	5	91,887		78,555
Cash at bank and in hand		2,008		1,093

		93,895		79,648
Creditors: Amounts Falling Due Within One Year	6	(94,502 )		(181,259 )

NET CURRENT ASSETS (LIABILITIES)			(607 )		(101,611 )

TOTAL ASSETS LESS CURRENT LIABILITIES			577,855		476,851

Creditors: Amounts Falling Due After More Than One Year	7		(143,590 )		(210,146 )

NET ASSETS			434,265		266,705

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			434,263		266,703

SHAREHOLDERS' FUNDS			434,265		266,705

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Drayton Square 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

N Jordan

Director

9 September 2026

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

1. General Information

Drayton Square 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

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.

2.2. Turnover

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

2.3. Investment Properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.4. Taxation

Taxation for the yearr 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Average Number of Employees

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

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Drayton Square 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 and 31 December 2025	578,462

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

	2025	2024
	£	£
Cost	578,462	578,462

The fair value of the properties at December 2025 has been arrived at on the basis of a valuation carried out at that date by the directors of the company who are not professionally qualified valuers. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in the location and takes into account the yield from rentals in the area where the property is situated.

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	91,887	78,555

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,600	-
Bank loans and overdrafts	73,743	59,487
Amounts owed to participating interests	-	93,051
Other creditors	6,036	16,861
Taxation and social security	11,123	11,860

	94,502	181,259

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

	2025	2024
	£	£
Bank loans	143,590	8,425
Amounts owed to participating interests	-	201,721

	143,590	210,146

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Drayton Square Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Related Party Transactions

As at the balance sheet date, the company owes £91,888 (2024 - £93,051), to Charles Cameron (Residential) Ltd, £Nil (2024 - £201,721) to Charles Cameron (Sales) Ltd.

The company is owed £Nil (2024 - £78,555) from Cameron Land & Planning Ltd.

All the companies mentioned above are under the control of the directors.

9. Exceptional Items

	31/12/2025	31/12/2024
	£	£
Intercompany account write off	139,927	3

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