2025-02-01 2026-01-31 false Capium Accounts Production 1.1 12403417 2025-02-01 2026-01-31 12403417 bus:AbridgedAccounts 2025-02-01 2026-01-31 12403417 bus:FRS102 2025-02-01 2026-01-31 12403417 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 12403417 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12403417 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12403417 2025-02-01 2026-01-31 12403417 2026-01-31 12403417 bus:RegisteredOffice 2025-02-01 2026-01-31 12403417 core:WithinOneYear 2026-01-31 12403417 core:AfterOneYear 2026-01-31 12403417 1 2025-02-01 2026-01-31 12403417 bus:Director1 2025-02-01 2026-01-31 12403417 bus:Director1 2026-01-31 12403417 bus:Director1 2024-02-01 2025-01-31 12403417 bus:Director2 2025-02-01 2026-01-31 12403417 bus:Director2 2026-01-31 12403417 bus:Director2 2024-02-01 2025-01-31 12403417 2024-02-01 12403417 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 12403417 2024-02-01 2025-01-31 12403417 2025-01-31 12403417 core:WithinOneYear 2025-01-31 12403417 core:AfterOneYear 2025-01-31 12403417 bus:EntityAccountantsOrAuditors 2024-02-01 2025-01-31 12403417 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 12403417 bus:OrdinaryShareClass1 2026-01-31 12403417 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 12403417 bus:OrdinaryShareClass1 2025-01-31 12403417 core:InvestmentProperties 2025-02-01 2026-01-31 12403417 core:InvestmentProperties 2026-01-31 12403417 core:InvestmentProperties 2025-01-31 12403417 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-01-31 12403417 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-01-31 12403417 core:CostValuation core:Non-currentFinancialInstruments 2026-01-31 12403417 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 12403417 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-01-31 12403417 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-01-31 12403417 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-01-31 12403417 core:Non-currentFinancialInstruments 2026-01-31 12403417 core:Non-currentFinancialInstruments 2025-01-31 12403417 core:ShareCapital 2026-01-31 12403417 core:ShareCapital 2025-01-31 12403417 core:RetainedEarningsAccumulatedLosses 2026-01-31 12403417 core:RetainedEarningsAccumulatedLosses 2025-01-31 12403417 dpl:Item1 2025-02-01 12403417 dpl:Item1 2026-01-31 12403417 dpl:Item1 2024-02-01 12403417 dpl:Item1 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12403417
England and Wales

 

 

 

L & C TAYLOR PROPERTIES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

L & C Taylor Properties Ltd
Contents Page
For the year ended 31 January 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of L & C Taylor Properties Ltd for the year ended 31 January 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of L & C Taylor Properties Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of L & C Taylor Properties Ltd , as a body, in accordance with the terms of our engagement letter dated 06 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of L & C Taylor Properties Ltd and state those matters that we have agreed to state to the Board of Directors of L & C Taylor Properties Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L & C Taylor Properties Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that L & C Taylor Properties Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of L & C Taylor Properties Ltd . You consider that L & C Taylor Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of L & C Taylor Properties Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 January 2026.



....................................................

Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
06 October 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Tangible fixed assets 3 1,461,735    647,434 
1,461,735    647,434 
Current assets      
Debtors 9,650    6,500 
Cash at bank and in hand 111,340    4,014 
120,990    10,514 
Creditors: amount falling due within one year (163,766)   (6,500)
Net current assets (42,776)   4,014 
 
Total assets less current liabilities 1,418,959    651,448 
Creditors: amount falling due after more than one year (1,387,817)   (646,248)
Net assets 31,142    5,200 
 

Capital and reserves 		     
Called up share capital 4 100    100 
Profit and loss account 31,042    5,100 
Shareholders' funds 31,142    5,200 
 


For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 October 2026 and were signed on its behalf by:


-------------------------------
C L Taylor
Director
2
General Information
L & C Taylor Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 12403417, registration address Lodge Park, Lodge Lane, Colchester, Essex, CO4 5NE. The trading address of the company is 74 Park Lane, Ramsden Heath, Billericay, Essex, CM11 1NH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Investment properties
Investment properties are included in the statement of financial position at their open market value at the statement of financial position date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.
Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the statement of financial position to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
2.

Average number of employees

Average number of employees during the year was 2 (2025 : 2).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 February 2025 647,434    647,434 
Additions 814,301    814,301 
Disposals -    - 
At 31 January 2026 1,461,735    1,461,735 
Depreciation
At 01 February 2025 -    - 
Charge for year -    - 
On disposals -    - 
At 31 January 2026 -    - 
Net book values
Closing balance as at 31 January 2026 1,461,735    1,461,735 
Opening balance as at 01 February 2025 647,434    647,434 


4.

Share Capital

Allotted, called up and fully paid
2026
£		   2025
£
100 Class A shares of £1.00 each 100    100 
100    100 

3