REGISTERED NUMBER: 13057184 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Cmo Properties Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

655,000

635,000

CURRENT ASSETS

Cash at bank

811

478

CREDITORS

Amounts falling due within one year

5

224,871

220,259

NET CURRENT LIABILITIES

(224,060

)

(219,781

)

TOTAL ASSETS LESS CURRENT LIABILITIES

430,940

415,219

CREDITORS

Amounts falling due after more than one year

6

(355,725

)

(355,725

)

PROVISIONS FOR LIABILITIES

(14,854

)

(11,753

)

NET ASSETS

60,361

47,741

CAPITAL AND RESERVES

Called up share capital

8

1

1

Fair value reserve

9

109,534

92,634

Retained earnings

(49,174

)

(44,894

)

SHAREHOLDERS' FUNDS

60,361

47,741

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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 22 September 2026 and were signed by:

Mr Chris Daniel Quarcoo - Director

1.	STATUTORY INFORMATION

Cmo Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13057184

Registered office:

Office 6316

58 Peregrine Road,

Hainault,

IG6 3SZ

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

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

Taxation

Taxation for the year 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

635,000

Revaluations

20,000

At 31 December 2025

655,000

NET BOOK VALUE

At 31 December 2025

655,000

At 31 December 2024

635,000

Investment property situated at 26 Trebanog Road, Porth, CF39 9EW is under a charge from Charter Court Financial Services Limited. The charge was created on 9th May 2023.

Investment property situated at 3 Castle Buildings, Forest Road, Pontypridd, CF37 1SZ is under a charge from Charter Court Financial Services Limited. The charge was created on 12th May 2023.

Investment property situated at 75 Rivenhall Gardens, London E182BX is under a charge from Charter Court Financial Services Limited. The charge was created on 27th June 2023.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

10,829

Valuation in 2022

45,000

Valuation in 2023

13,558

Valuation in 2024

35,000

Valuation in 2025

20,000

Cost

530,613

655,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

224,871

220,259

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

355,725

355,725

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

355,725

355,725

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

355,725

355,725

The loan amounting to £102,050 is secured by the way of charge on the property situated at 26 Trebanog Road, Porth, CF39 9EW (disclosed as investment property). The charge was created in the name of Charter Court Financial Services Limited on 9th May 2023.

The loan amounting to £95,650 is secured by the way of charge on the property situated at 3 Castle Buildings, Forest Road, Pontypridd, CF37 1SZ (disclosed as investment property). The charge was created in the name of Charter Court Financial Services Limited on 12th May 2023.

The loan amounting to £158,025 is secured by the way of charge on the property situated at 75 Rivenhall Gardens, London E182BX (disclosed as investment property). The charge was created in the name of Charter Court Financial Services Limited on 27th June 2023.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Oridinary

£1

1

1

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

92,634

Transfer to/from reserves

16,900

At 31 December 2025

109,534

10.	RELATED PARTY DISCLOSURES

The company owes £224,871 (2024: £219,222) to its director, Mr Chris Daniel Quarcoo who is also a sole shareholder of the company as at accounting year end date.