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Registered number: 09991827
CIA Properties Ltd
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09991827
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 157 315
Investment Properties 5 820,711 645,001
820,868 645,316
CURRENT ASSETS
Stocks 6 - 175,710
Debtors 7 9,429 4,960
Cash at bank and in hand 26,195 34,524
35,624 215,194
Creditors: Amounts Falling Due Within One Year 8 (174,580 ) (181,341 )
NET CURRENT ASSETS (LIABILITIES) (138,956 ) 33,853
TOTAL ASSETS LESS CURRENT LIABILITIES 681,912 679,169
Creditors: Amounts Falling Due After More Than One Year 9 (387,897 ) (388,294 )
NET ASSETS 294,015 290,875
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 91,545 91,545
Profit and Loss Account 202,370 199,230
SHAREHOLDERS' FUNDS 294,015 290,875
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Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Carl I'Anson
Director
22 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CIA Properties Ltd Registered number 09991827 is a limited by shares company incorporated in England & Wales. The Registered Office is 10 Reid Park Avenue, Horbury, Wakefield, West Yorkshire, WF4 5PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
2.4. Investment Properties
All investment properties are 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 for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 902
As at 31 March 2026 902
Depreciation
As at 1 April 2025 587
Provided during the period 158
As at 31 March 2026 745
Net Book Value
As at 31 March 2026 157
As at 1 April 2025 315
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 645,001
Additions 175,710
As at 31 March 2026 820,711
6. Stocks
2026 2025
£ £
Work in progress - 175,710
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 800 -
Other debtors 8,629 4,960
9,429 4,960
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 397 2,380
Other creditors 167,548 163,714
Taxation and social security 6,635 15,247
174,580 181,341
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Mortgage (Long term liabilities - creditors > 1 year) 387,897 387,897
Other creditors - 397
387,897 388,294
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 91,545 199,230
Profit for the year and total comprehensive income - 28,140
Dividends paid - (25,000)
As at 31 March 2026 91,545 202,370
12. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.
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