County Commercial Properties Limited

Registered number

02619047

Unaudited Filleted Accounts

5 April 2026

County Commercial Properties Limited
Registered number:		02619047
Balance Sheet
as at 5 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		552			1,020
Investments	4		277,036			322,487
			277,588			323,507

Current assets
Debtors	5	35,617			19,623
Investments held as current assets	6	139,718			103,000
Cash at bank and in hand		50,748			134,310
		226,083			256,933

Creditors: amounts falling due within one year	7	(28,276)			(25,663)

Net current assets			197,807			231,270

Total assets less current liabilities			475,395			554,777


Provisions for liabilities			(42,678)			(42,678)


Net assets			432,717			512,099

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			422,717			502,099

Shareholder's funds			432,717			512,099

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



C J M Wilmoth
Director
Approved by the board on 13 October 2026

County Commercial Properties Limited
Notes to the Accounts
for the year ended 5 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Exemption from preparing consolidated financial statements
	In the opinion of the Directors, the Company and its subsidiary undertakings comprise a small group. The Company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

	Turnover
	Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The turnover shown in the Statement of Comprehensive Income represents other services provided during the year, excluding rent.

	Other operating income
	Other operating income represents rent received excluding value added tax.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% Reducing Balance
	Fixtures, fittings, tools and equipment			33.3% Straight Line

	The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

	Investment property
	Investment properties are initially included within the Statement of Financial Position at cost and subsequently measured at market value, determined by the Directors. In accordance with Section 16 of FRS 102 these properties are not depreciated and are revalued on an annual basis.

	Valuation of investments
	Investments in subsidiaries are measured at cost less accumulated impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery
£
	Cost
	At 6 April 2025							5,682
	At 5 April 2026							5,682

	Depreciation
	At 6 April 2025							4,662
	Charge for the year							468
	At 5 April 2026							5,130

	Net book value
	At 5 April 2026							552
	At 5 April 2025							1,020


4	Investments
Investments in
investment			subsidiary		Trade
property			undertakings		investments		Total
£			£		£		£
	Valuation
	At 6 April 2025	276,000		45,450		1,036		322,486
	Disposals	-		(45,450)		-		(45,450)

	At 5 April 2026	276,000		-		1,036		277,036

	The valuation as at 5 April 2023 was made by the Directors on an open market for existing use basis. The valuation is based on a multiple of the annual rent commonly used to estimate property value.

5	Debtors					2026		2025
£							£

	Trade debtors					1,702		697
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		(17,733)
	Other debtors					33,915		36,659
						35,617		19,623


6	Investments held as current assets					2026		2025
£							£
	Fair value
	Listed investments					139,718		103,000


7	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					10,814		3,127
	Taxation and social security costs					(406)		1,017
	Other creditors					17,868		21,519
						28,276		25,663


8	Controlling party

	During the year the Company was under the control of its shareholders C J M Wilmoth and F S Wilmoth.


9	Other information

	County Commercial Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Lime Kiln House
	Great Rollright
	Chipping Norton
	Oxfordshire
	OX7 5RE