Registration number: 13253475

Cooke Curtis & Co Property Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

Cooke Curtis & Co Property Limited

Company Information

Directors

Mr Jamie Richard Curtis Mrs Lesley Prieto-Curtis Mr Ian Matthew Chapman Mrs Julia Bailey

Registered office

40 High Street Trumpington Cambridge Cambridgeshire CB2 9LS

Accountants

Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

Cooke Curtis & Co Property Limited

(Registration number: 13253475)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	1,031,250	1,100,000
Tangible assets	5	20,149	21,786
		1,051,399	1,121,786
Current assets
Debtors	6	109,413	122,826
Cash at bank and in hand		83,239	297,815
		192,652	420,641
Creditors: Amounts falling due within one year	7	(291,441)	(426,996)
Net current liabilities		(98,789)	(6,355)
Total assets less current liabilities		952,610	1,115,431
Provisions for liabilities		(2,223)	(2,190)
Net assets		950,387	1,113,241
Capital and reserves
Called up share capital	8	100	100
Retained earnings		950,287	1,113,141
Shareholders' funds		950,387	1,113,241

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 November 2026 and signed on its behalf by:
 

Cooke Curtis & Co Property Limited

(Registration number: 13253475)
Balance Sheet as at 31 March 2026

......................................... Mr Jamie Richard Curtis Director

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The company's registered number is 13253475.

The address of its registered office is:
40 High Street
Trumpington
Cambridge
Cambridgeshire
CB2 9LS

These financial statements were authorised for issue by the Board on 3 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% Reducing balance
Office equipment	3 year Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2025 - 23).

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	1,375,000	1,375,000
At 31 March 2026	1,375,000	1,375,000
Amortisation
At 1 April 2025	275,000	275,000
Amortisation charge	68,750	68,750
At 31 March 2026	343,750	343,750
Carrying amount
At 31 March 2026	1,031,250	1,031,250
At 31 March 2025	1,100,000	1,100,000

5	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	31,638	31,999	63,637
Additions	10,743	-	10,743
Disposals	(574)	-	(574)
At 31 March 2026	41,807	31,999	73,806
Depreciation
At 1 April 2025	26,502	15,350	41,852
Charge for the year	7,833	3,972	11,805
At 31 March 2026	34,335	19,322	53,657
Carrying amount
At 31 March 2026	7,472	12,677	20,149
At 31 March 2025	5,137	16,649	21,786

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	78,230	96,758
Prepayments	17,067	8,333
Other debtors	14,116	17,735
	109,413	122,826

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	49,000	-
Trade creditors		31,487	18,552
Taxation and social security		144,829	286,454
Accruals and deferred income		3,665	3,490
Other creditors		62,460	118,500
		291,441	426,996

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	49,000	-

10

Dividends

		2026		2025
		£		£

Cooke Curtis & Co Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

11	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	184,745	150,537