Caldmore Residential Properties Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04566384 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Caldmore Residential Properties Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

367,502

381,781

Investments

5

1,850,725

Investment property

6

7,126,602

6,634,427

9,344,829

8,866,933

CURRENT ASSETS

Stocks

9,580

11,073

Debtors

7

109,291

76,181

Cash at bank and in hand

161,273

60,871

280,144

148,125

CREDITORS

Amounts falling due within one year

8

2,684,520

2,221,729

NET CURRENT LIABILITIES

(2,404,376

)

(2,073,604

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,940,453

6,793,329

CREDITORS

Amounts falling due after more than one year

9

(3,978,472

)

(4,256,126

)

PROVISIONS FOR LIABILITIES

(64,097

)

(65,171

)

NET ASSETS

2,897,884

2,472,032

CAPITAL AND RESERVES

Called up share capital

2,000

Non distributable reserve

612,677

Retained earnings

2,283,207

1,857,355

SHAREHOLDERS' FUNDS

2,897,884

2,472,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

Mr M D Bird - Director

1.	STATUTORY INFORMATION

Caldmore Residential Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04566384

Registered office:

Gorst Barn Farm

Brandhill

Nr Craven Arms

Shropshire

SY7 0PG

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Caldmore Residential Properties Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Office equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Fair value is determined annually by the directors and is derived from the current market rents and investment property yields for comparable real estates.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Rental income

All rental income received or receivable in respect of investment properties is credited to revenue on an accruals basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Office

property

equipment

fittings

equipment

Totals

£

COST

At 1 April 2025

445,734

45,945

146,639

5,768

644,086

Additions

-

2,894

-

2,894

Disposals

-

(3,293

)

(12,148

)

(4,114

)

(19,555

)

At 31 March 2026

445,734

45,546

134,491

1,654

627,425

DEPRECIATION

At 1 April 2025

102,277

35,189

119,364

5,475

262,305

Charge for year

8,915

1,983

3,800

93

14,791

Eliminated on disposal

-

(2,862

)

(10,210

)

(4,101

)

(17,173

)

At 31 March 2026

111,192

34,310

112,954

1,467

259,923

NET BOOK VALUE

At 31 March 2026

334,542

11,236

21,537

187

367,502

At 31 March 2025

343,457

10,756

27,275

293

381,781

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1,850,725

NET BOOK VALUE

At 31 March 2026

1,850,725

At 31 March 2025

1,850,725

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

6,634,427

Additions

492,175

At 31 March 2026

7,126,602

NET BOOK VALUE

At 31 March 2026

7,126,602

At 31 March 2025

6,634,427

Fair value at 31 March 2026 is represented by:

£

Valuation in 2007

484,095

Valuation in 2008

125,000

Valuation in 2009

315,371

Valuation in 2010

39,808

Valuation in 2011

80,811

Valuation in 2012

33,140

Valuation in 2014

(182,175

)

Valuation in 2015

(155,006

)

Valuation in 2020

(71,297

)

Cost

6,456,855

7,126,602

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

Cost

5,964,680

Investment property was valued on an open market basis basis on 31 March 2026 by the directors .

In the opinion of the directors the fair value of the properties held at 31 March 2026 had not changed materially from their previous valuation.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

80,792

50,427

Other debtors

28,499

25,754

109,291

76,181

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

98,986

99,139

Trade creditors

45,421

50,514

Amounts owed to group undertakings

301,762

237,842

Amounts owed to associates

2,043,176

1,695,545

Taxation and social security

137,912

89,860

Other creditors

57,263

48,829

2,684,520

2,221,729

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans

1,700,929

1,799,762

Other creditors

2,277,543

2,456,364

3,978,472

4,256,126

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

1,304,986

1,403,207

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

1,799,915

1,898,901

Fixed and floating charges were held over those properties to which bank borrowings relate.