REGISTERED NUMBER: NI036941 (Northern Ireland)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

Cabra Property Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D P Woods

SECRETARY:

Mr D P Woods

REGISTERED OFFICE:

27 Rampart Road

Greenbank

Newry

Co. Down

BT34 2JP

REGISTERED NUMBER:

NI036941 (Northern Ireland)

ACCOUNTANTS:

M.B.McGrady & Co

Chartered Accountants

Suite 2B

Cadogan House

322 Lisburn Road

Belfast

Co. Antrim

BT9 6GH

FIXED ASSETS

Investment property

4

12,433,146

13,930,566

CURRENT ASSETS

Debtors

5

50,121

28,608

Cash at bank

2,726,742

3,258,428

2,776,863

3,287,036

CREDITORS

Amounts falling due within one year

6

528,447

9,682,077

NET CURRENT ASSETS/(LIABILITIES)

2,248,416

(6,395,041

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,681,562

7,535,525

PROVISIONS FOR LIABILITIES

-

79,164

NET ASSETS

14,681,562

7,456,361

CAPITAL AND RESERVES

Called up share capital

18

15

Share premium

1,637,730

-

Retained earnings

13,043,814

7,456,346

14,681,562

7,456,361

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 30 September 2026 and were signed by:

Mr D P Woods - Director

1.	STATUTORY INFORMATION

Cabra Property Company Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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.

Investment property

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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 - NIL ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

13,930,566

Additions

580

Revaluations

(1,498,000

)

At 31 December 2025

12,433,146

NET BOOK VALUE

At 31 December 2025

12,433,146

At 31 December 2024

13,930,566

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

(1,498,000

)

Cost

13,931,146

12,433,146

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

11,106

24,593

Other debtors

39,015

4,015

50,121

28,608

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

49,759

86,433

Taxation and social security

463,120

294,649

Other creditors

15,568

9,300,995

528,447

9,682,077