CLAREMONT COURT COMMERCE LTD


Directors	Andrew Ian May-Heggie
	Douglas William May-Heggie
	Valerie Ann May-Heggie
	Karen Louise Meeajun


Registered Address	Unit 4 City Limits
	Danehill
	Reading
	RG6 4UP


Registered Number	13991150 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		275		575
Investment property	4		1,975,000		1,975,000
			1,975,275		1,975,575
Current assets
Debtors	5	14,409		13,925
Cash at bank and on hand		25,953		14,167
		40,362		28,092
Creditors amounts falling due within one year	6	(16,192)		(12,830)
Net current assets (liabilities)			24,170		15,262
Total assets less current liabilities			1,999,445		1,990,837
Net assets			1,999,445		1,990,837
Capital and reserves
Called up share capital			100		100
Share premium			2,039,900		2,039,900
Other reserves			(65,000)		(65,000)
Profit and loss account			24,445		15,837
Shareholders' funds			1,999,445		1,990,837

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 25 June 2026, and are signed on its behalf by:

Douglas William May-Heggie
Director
Registered Company No. 13991150

CLAREMONT COURT COMMERCE LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	1,200	1,200
At 31 March 26	1,200	1,200
Depreciation and impairment
At 01 April 25	625	625
Charge for year	300	300
At 31 March 26	925	925
Net book value
At 31 March 26	275	275
At 31 March 25	575	575

4.	Investment property


		£
	Fair value at 01 April 25	1,975,000
	At 31 March 26	1,975,000

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	664	981
Other debtors	12,298	12,241
Prepayments and accrued income	1,447	703
Total	14,409	13,925

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	464	-
Taxation and social security	4,305	1,989
Other creditors	2,457	4,332
Accrued liabilities and deferred income	8,966	6,509
Total	16,192	12,830

7.	Provisions for liabilities

8.	Other commitments
	The company has a financial commitment on a rental agreement to the value of £22,500 as at 31 March 2026. (£10,800 payable within 1 year and £11,700 greater than one year.)