DOUBLE C PROPERTIES LIMITED


Directors	CHICOTE DIEZ, Carlos
	VIDAL FAYOS, Maria Cerezade


Registered Address	Cactus House
	Aldermans Drive
	Peterborough
	PE3 6AR


Registered Number	09911941 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,589		1,271
Investment property	4		311,433		311,433
			313,022		312,704
Current assets
Debtors	5	16,506		15,941
Cash at bank and on hand		9,962		17,868
		26,468		33,809
Creditors amounts falling due within one year	6	(220,936)		(219,908)
Net current assets (liabilities)			(194,468)		(186,099)
Total assets less current liabilities			118,554		126,605
Provisions for liabilities	7		(302)		(242)
Net assets			118,252		126,363
Capital and reserves
Called up share capital			100		100
Profit and loss account			118,152		126,263
Shareholders' funds			118,252		126,363

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2026, and are signed on its behalf by:

CHICOTE DIEZ, Carlos
Director
Registered Company No. 09911941

DOUBLE C PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

	Investment property
	Investment property, which is property held to earn rentals and/or capital appreciation is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit and loss account. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit and loss account.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	2,017	2,017
Additions	649	649
At 31 December 25	2,666	2,666
Depreciation and impairment
At 01 January 25	746	746
Charge for year	331	331
At 31 December 25	1,077	1,077
Net book value
At 31 December 25	1,589	1,589
At 31 December 24	1,271	1,271

4.	Investment property


		£
	Fair value at 01 January 25	311,433
	At 31 December 25	311,433

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	15,750	15,750
Prepayments and accrued income	756	191
Total	16,506	15,941

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	3,455	3,569
Other creditors	193,358	191,887
Accrued liabilities and deferred income	24,123	24,452
Total	220,936	219,908

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	302	242
Total	302	242

8.	Directors advances, credits and guarantees
	The credit balance of £189,358 (2024: £189,158) relates to directors.