ACCOUNTS - Final Accounts preparation

Registered number: 15471071

AB & CB PROPERTY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026

AB & CB PROPERTY LIMITED

REGISTERED NUMBER: 15471071

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		1,847,500		1,847,500
			1,847,500		1,847,500
Current assets
Debtors: amounts falling due within one year	5	500		-
Cash at bank and in hand	6	208,908		100
		209,408		100
Total assets less current liabilities			2,056,908		1,847,600

Net assets			2,056,908		1,847,600

Capital and reserves
Called up share capital	7	1,100	1,100
Share premium account		1,846,500	1,846,500
Profit and loss account		209,308	-
		2,056,908	1,847,600

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AB & CB PROPERTY LIMITED

REGISTERED NUMBER: 15471071

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 28 FEBRUARY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 October 2026.

A J Butler

Director

The notes on pages 3 to 5 form part of these financial statements.

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AB & CB PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

AB & CB Property Limited is a company limited by shares, incorporated in England and Wales. The registered office address is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, United Kingdom, UB8 2FX.

The principal activity of the company is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (period ended 28 February 2025 - 1).

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AB & CB PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 March 2025	1,847,500
	At 28 February 2026	1,847,500

The Company holds a 50% investment in Grangeglen Limited.

Debtors

					2026	2025
					£	£


Other debtors	500	-
	500	-

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	208,908	100
	208,908	100

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AB & CB PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

561 Ordinary A shares of £1 each	561	561
539 Ordinary B shares of £1 each	539	539

	1,100	1,100

The Ordinary A shares and Ordinary B shares are separate classes of shares for the purpose of declaration of dividends. The shares rank pari passu in all other respects.

8.	Transactions with directors

At the year end, included in other debtors is an amount of £500 (2025 - £Nil) due from the directors. There are no interest terms and the amount is repayable on demand.

9.	Controlling party

The controlling party is the director by virtue of his majority shareholding.

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