Registration number: 00543683

C.B.L.(Property Investment)Co Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

C.B.L.(Property Investment)Co Limited

Company Information

Directors

C S Landau J E Landau M P A Landau

Registered office

Flat 3 The Courtyard Bedwell Park Cucumber Lane Essendon Hertfordshire AL9 6GH

Accountants

Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

C.B.L.(Property Investment)Co Limited

(Registration number: 00543683)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	730	973
Investment property	5	800,000	800,000
Investments	6	25	25
		800,755	800,998
Current assets
Debtors	7	3,697	8,759
Cash at bank and in hand		1,296	1,552
		4,993	10,311
Creditors: Amounts falling due within one year	8	(587,066)	(599,896)
Net current liabilities		(582,073)	(589,585)
Net assets		218,682	211,413
Capital and reserves
Called up share capital	9	10,000	10,000
Profit and loss account		208,682	201,413
Shareholders' funds		218,682	211,413

For the financial year ending 30 June 2025 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

C.B.L.(Property Investment)Co Limited

(Registration number: 00543683)
Balance Sheet as at 30 June 2025

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

......................................... C S Landau Director

C.B.L.(Property Investment)Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

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

The address of its registered office is:
Flat 3 The Courtyard
Bedwell Park
Cucumber Lane
Essendon
Hertfordshire
AL9 6GH

These financial statements were authorised for issue by the Board on 10 November 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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 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.

C.B.L.(Property Investment)Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.

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
Plant and machinery	25% on reducing balance

Investment properties

Investment properties are initially measured at acquisition cost. Subsequently, investment properties whose fair values can be measured reliably without undue cost or effort on an ongoing basis are measured at fair value by the directors. Gains or losses arising from the changes in fair value are included in the profit and loss account in the period in which they arise.

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

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.

C.B.L.(Property Investment)Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

C.B.L.(Property Investment)Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 July 2024	2,625	2,625
At 30 June 2025	2,625	2,625
Depreciation
At 1 July 2024	1,652	1,652
Charge for the year	243	243
At 30 June 2025	1,895	1,895
Carrying amount
At 30 June 2025	730	730
At 30 June 2024	973	973

5	Investment property

	2025 £
At 1 July 2024	800,000
At 30 June 2025	800,000

The directors consider that the valuation of the company's investment property, as at the balance sheet date, was not materially different to the above.


If the investment property had not been revalued, it would have been included at historical cost of £1,618,306 (2024 - £1,618,306).

C.B.L.(Property Investment)Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6	Investments

	2025 £	2024 £
Investment in associate	25	25