ACCOUNTS - Final Accounts preparation

Registered number: 07491200

CENTURY COURT FREEHOLD LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

CENTURY COURT FREEHOLD LIMITED

REGISTERED NUMBER: 07491200

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

	2026	2026	2025	2025
Note	£	£	£	£

Fixed assets
Investment property	4		25,779		25,779
Current assets
Debtors: amounts falling due within one year	5	201		-
Cash at bank and in hand		76,543		73,745
		76,744		73,745
Creditors: amounts falling due within one year	6	(36,900)		(36,306)
Net current assets			39,844		37,439

Net assets			65,623		63,218

Capital and reserves
Called up share capital	1	1
Profit and loss account	65,622	63,217
	65,623	63,218

The directors consider 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 directors acknowledge their 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.

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 by:

Norman Agran

Director

Date: 20 September 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

CENTURY COURT FREEHOLD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Century Court Freehold Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is C/O Freeman Box, 25 North Row, London, W1K 6DJ.

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 company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover represents rent receivable during the year.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding rebates.

2.3

Investment property

Investment property 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 profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors plus loans to/from related parties.

2.7

Creditors

Short-term creditors are measured at the transaction price.

Page 2

CENTURY COURT FREEHOLD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Taxation

Tax is recognised in profit or loss.

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.

Employees

The average monthly number of employees, including directors, during the year was 4 (2025 - 2).

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 April 2025	25,779
	At 31 March 2026	25,779

	Comprising
	Cost	25,779
	At 31 March 2026	25,779

Debtors

					2026	2025
					£	£


Other debtors	201	-
	201	-

Page 3

CENTURY COURT FREEHOLD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	564	268
Other creditors	36,336	36,038
	36,900	36,306

7.	Related party transactions
	Within 'Other creditors' is an amount of £36,036 (2025: £36,036) relating to the shareholders.

Page 4