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REGISTERED NUMBER: 10025919 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2018

FOR

PEPM INVESTMENTS LTD

PEPM INVESTMENTS LTD (REGISTERED NUMBER: 10025919)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PEPM INVESTMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2018







DIRECTORS: P Ellinas
P D McCann





REGISTERED OFFICE: 869 High Road
London
N12 8QA





REGISTERED NUMBER: 10025919 (England and Wales)





ACCOUNTANTS: AC Partners LLP
Chartered Accountants
869 High Road
London
N12 8QA

PEPM INVESTMENTS LTD (REGISTERED NUMBER: 10025919)

BALANCE SHEET
28 FEBRUARY 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Investment property 3 722,378 477,365

CURRENT ASSETS
Debtors 4 100 100
Cash at bank 103 334
203 434
CREDITORS
Amounts falling due within one year 5 4,767 1,140
NET CURRENT LIABILITIES (4,564 ) (706 )
TOTAL ASSETS LESS CURRENT LIABILITIES 717,814 476,659

CREDITORS
Amounts falling due after more than one year 6 (526,747 ) (522,704 )

PROVISIONS FOR LIABILITIES (44,201 ) -
NET ASSETS/(LIABILITIES) 146,866 (46,045 )

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 188,435 -
Retained earnings (41,669 ) (46,145 )
SHAREHOLDERS' FUNDS 146,866 (46,045 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 30 October 2018 and were signed on its behalf by:





P D McCann - Director


PEPM INVESTMENTS LTD (REGISTERED NUMBER: 10025919)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2018

1. STATUTORY INFORMATION

PEPM Investments Ltd 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 represents rental income receivable.

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.

Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred
Taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in
respect of investment properties.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally
accepted accounting principle set out in FRS 102 (Section 1A). The director considers that, because these properties are not
held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is
necessary to adopt FRS 102 (Section 1A) in order to give a true and fair view. If this departure from the Act had not been
made, the loss for the financial year would have been increased by the amount of depreciation.

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 balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2017 477,365
Additions 12,377
Revaluations 232,636
At 28 February 2018 722,378
NET BOOK VALUE
At 28 February 2018 722,378
At 28 February 2017 477,365


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Other debtors 100 100

PEPM INVESTMENTS LTD (REGISTERED NUMBER: 10025919)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2018

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade creditors 3,627 -
Other creditors 1,140 1,140
4,767 1,140

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2018 2017
£    £   
Bank loans 436,370 447,361
Other creditors 90,377 75,343
526,747 522,704