REGISTERED NUMBER: 06724313 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

CUBBERLEY ESTATES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

N L Grant

A L Grant

Mrs H R Armstrong

SECRETARY:

N L Grant

REGISTERED OFFICE:

34 Waterloo Road

Wolverhampton

WV1 4DG

REGISTERED NUMBER:

06724313 (England and Wales)

AUDITORS:

Crombies Accountants Limited

Chartered Accountants and Statutory Auditor

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

472

590

Investment property

5

935,000

935,000

935,472

935,590

CURRENT ASSETS

Cash at bank

1,980

1,788

CREDITORS

Amounts falling due within one year

6

16,596

210,132

NET CURRENT LIABILITIES

(14,616

)

(208,344

)

TOTAL ASSETS LESS CURRENT LIABILITIES

920,856

727,246

CREDITORS

Amounts falling due after more than one year

7

(406,700

)

(255,175

)

PROVISIONS FOR LIABILITIES

(9,318

)

(28,700

)

NET ASSETS

504,838

443,371

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

229,709

229,709

Retained earnings

275,029

213,562

504,838

443,371

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 Income Statement has not been delivered.

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

N L Grant - Director

1.	STATUTORY INFORMATION

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

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

and 31 May 2026

11,000

DEPRECIATION

At 1 June 2025

10,410

Charge for year

118

At 31 May 2026

10,528

NET BOOK VALUE

At 31 May 2026

472

At 31 May 2025

590

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

935,000

NET BOOK VALUE

At 31 May 2026

935,000

At 31 May 2025

935,000

Investment properties were valued on an open market basis at 31 May 2021 by the director.

Fair value at 31 May 2026 is represented by:

£

Valuation in 2017

227,968

Valuation in 2019

(50,000

)

Valuation in 2020

(8,259

)

Valuation in 2021

60,000

Cost

705,291

935,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

193,654

Taxation and social security

12,665

12,577

Other creditors

3,931

3,901

16,596

210,132

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

406,700

-

Other creditors

-

255,175

406,700

255,175

Other creditors comprise loans which the parties have undertaken not to have repaid within twelve months of the balance sheet date.

8.

RESERVES

Fair

value

reserve

£

At 1 June 2025

and 31 May 2026

229,709

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian Cattell FCA (Senior Statutory Auditor)

for and on behalf of Crombies Accountants Limited

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Swanston Holdings PLC.

Swanston Holdings PLC is controlled by Mr N Grant and Mrs P Grant.