REGISTERED NUMBER: 00519174 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

5 APRIL 2025

FOR

SAFFRON WALDEN PROPERTIES LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs J H Bazley

P C Bazley

SECRETARY:

Mrs J H Bazley

REGISTERED OFFICE:

Suite 7

Rowe House

Emson Close

Saffron Walden

Essex

CB10 1HL

REGISTERED NUMBER:

00519174 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Saffron Walden Properties Limited for the year ended 5 April 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Saffron Walden Properties Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Saffron Walden Properties Limited and state those matters that we have agreed to state to the Board of Directors of Saffron Walden Properties Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Saffron Walden Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Saffron Walden Properties Limited. You consider that Saffron Walden Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Saffron Walden Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

23 October 2025

FIXED ASSETS

Tangible assets

4

4,279,750

4,279,750

Investments

5

5

5

4,279,755

4,279,755

CURRENT ASSETS

Stocks

200

200

Debtors

6

1,862

10,403

Cash at bank

805,182

755,769

807,244

766,372

CREDITORS

Amounts falling due within one year

7

429,827

396,734

NET CURRENT ASSETS

377,417

369,638

TOTAL ASSETS LESS CURRENT LIABILITIES

4,657,172

4,649,393

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

4,647,172

4,639,393

SHAREHOLDERS' FUNDS

4,657,172

4,649,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

P C Bazley - Director

Mrs J H Bazley - Director

1.	STATUTORY INFORMATION

Saffron Walden Properties 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.

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.

Tangible fixed assets

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

Stocks

Stocks of development and trading properties have been valued by the directors at the lower of cost and net realisable value on a basis consistent with the previous year.

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.

Pension costs

The company operates a money purchase scheme for the benefit of its employees. The costs of contributions are written off against profits in the year they are payable.

Freehold investment properties

No depreciation or amortisation is provided in respect of freehold investment properties.The directors believe thats as these properties are not held for consumption but investment, to depreciate them would not give a true and fair view.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 6 April 2024

and 5 April 2025

4,279,750

NET BOOK VALUE

At 5 April 2025

4,279,750

At 5 April 2024

4,279,750

Cost or valuation at 5 April 2025 is represented by:

Freehold

property

£

Valuation in 2025

4,279,750

Freehold investment properties were revalued as at 3 March 2020 by professional valuers from Mullucks and Henry Rowe, on an open market basis.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 6 April 2024

and 5 April 2025

5

NET BOOK VALUE

At 5 April 2025

5

At 5 April 2024

5

The investment of 5 £1 ordinary shares in Zone D Management Company (Great Dunmow) Limited, a company registered in England represents 27.7% of the company's issued share capital. The company administers and manages an industrial estate on a non-profit making basis.

In the opinion of the directors the cost of this investment equals market value at the balance sheet date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

8,117

Social security and other tax

-

18

Prepayments and accrued income

1,862

2,268

1,862

10,403

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

19,335

40

Other creditors

16,266

11,604

Directors' current accounts

371,495

363,004

Accrued expenses

22,731

22,086

429,827

396,734

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J H Bazley by virtue of their ownership of 90% of the issued share capital of the company.