Sutton Property Management Limited

Registered number

02893369

Unaudited Filleted Accounts

28 February 2026

Sutton Property Management Limited
Registered number:		02893369
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed Assets
Equipment	3		584			-
Investment property	4		788,704			1,140,704
			789,288			1,140,704

Current assets
Debtors	5	-			12,800
Cash at bank and in hand		33,064			19,813
		33,064			32,613

Creditors: amounts falling due within one year	6	(30,191)			(291,419)

Net current assets/(liabilities)			2,873			(258,806)

Total assets less current liabilities			792,161			881,898


Provisions for liabilities			(19,368)			(43,319)


Net assets			772,793			838,579

Capital and reserves
Called up share capital			100			100
Profit and loss account			772,693			838,479

Shareholders' funds			772,793			838,579

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 members have 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.




Ernest A Wordsworth
Director
Approved by the board on 14 October 2026

Sutton Property Management Limited
Notes to the Accounts
for the year ended 28 February 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).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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	25% Straight Line

	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.

	Investment property
	Investment property, which is property held to earn income from rentals and/or capital appreciation, is initally recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is reported at fair value at the reporting end date. Changes in fair value are reported to the profit and loss account. Fair value is normally determined by reference to quoted prices from reputable sources; that is the market price.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0

3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	-		5,500		5,500
	Additions	758		-		758
	At 28 February 2026	758		5,500		6,258

	Depreciation
	At 1 March 2025	-		5,500		5,500
	Charge for the year	174		-		174
	At 28 February 2026	174		5,500		5,674

	Net book value
	At 28 February 2026	584		-		584


4	Investment property

Other
investments
£
	Fair value
	At 1 March 2025					1,140,704
	Additions					5,000
	Disposals					(357,000)

	At 28 February 2026					788,704


5	Debtors			2026		2025
£					£

	Other debtors			-		12,800


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

	Bank loans and overdrafts			1,060		-
	Taxation and social security costs			572		48,328
	Other creditors			28,559		243,091
				30,191		291,419


7	Other information

	Sutton Property Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Evergreen
	Welsh Road
	Little Sutton
	Cheshire
	CH66 4QR