Accounts for property developer client

System

I have a client (partners) who have bought 3 properties, intending to renovate from commercial to residential. All monies into the company are from either directors via loans or mortgages (liabilities). Year 1 one property sold without any renovations taking place. Overall a loss for the year of £250+. 2 questions - 1. Do I need to deal with the accounts as a total ie loss for the year or show individual properties? and 2. Is there anything in particular I need to know when dealing with the CT Return because this is a property development company? There is lots of advice from Business Support Teams within HMRC for CIS, Sole Traders etc but no courses on Corp Tax, does anyone know where to find this information please. Thanks for any help offered