PREMIUM BRAND PROPERTY LTD Filleted Accounts Cover |  |

| PREMIUM BRAND PROPERTY LTD |
|  | Company No. 13345491 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 April 2023 |  |  |

PREMIUM BRAND PROPERTY LTD Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 30 April 2023.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was Buying And Selling Of Own Real Estate.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
P.J. GRIFFITHS |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
P.J. GRIFFITHS |  |  |  |  |  |
Director |  |  |  |  |  |
13 September 2023 |  |  |  |  |  |

PREMIUM BRAND PROPERTY LTD Balance Sheet Registrar |  |

at | 30 April 2023 |  |  |  |  |  |  |
Company No. | 13345491 |  | Notes | 2023 |  |  |  | 2022
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Investment property |  | 4 | - |  |  |  | 411,704
|  |  |  |  |  | - |  |  |  | 411,704
Current assets |  |  |  |  |  |  |
| Cash at bank and in hand |  |  | 27,872 |  |  |  | -
|  |  |  |  |  | 27,872 |  |  |  | -
Creditors: Amount falling due within one year | 5 | (5,412) |  |  |  | (405,268)
Net current assets/(liabilities) |  |  | 22,460 |  |  |  | (405,268)
Total assets less current liabilities |  |  | 22,460 |  |  |  | 6,436
Net assets |  |  | 22,460 |  |  |  | 6,436
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  | 1
| Profit and loss account |  | 6 | 22,459 |  |  |  | 6,435
Total equity |  |  | 22,460 |  |  |  | 6,436
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 13 September 2023 |  |  |  |  |  |
And signed on its behalf by: |  |  |  |  |  |  |
P.J. GRIFFITHS |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
13 September 2023 |  |  |  |  |  |  |  |

PREMIUM BRAND PROPERTY LTD Notes to the Accounts Registrar |  |

for the year ended 30 April 2023 |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |  |  |
| Its registered number is: 13345491 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 22 |  |  |  |  |  |  |  |  |  |
| Castle View Park |  |  |  |  |  |  |  |  |  |
| Mawnan Smith |  |  |  |  |  |  |  |  |  |
| Falmouth |  |  |  |  |  |  |  |  |  |
| TR11 5HB |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Freehold investment property |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 0 |  |  |  | 0

4 | Investment property |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Freehold Investment Property
|  |  |  |  |  |  |  |  |  |  |  |  |  | £
|  | Valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 May 2022 |  |  |  |  |  |  |  |  |  | 411,704
|  | Additions |  |  |  |  |  |  |  |  |  | 2,088
|  | Disposals |  |  |  |  |  |  |  |  |  | (413,792)
|  | At 30 April 2023 |  |  |  |  |  |  |  |  |  | -

5 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Corporation tax |  |  |  | 4,932 |  |  |  | 1,510
|  | Loans from directors |  |  |  | - |  |  |  | 403,278
|  | Accruals and deferred income |  |  |  | 480 |  |  |  | 480
|  |  |  |  |  |  |  |  |  | 5,412 |  |  |  | 405,268

6 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

7 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 5,000 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 5,000 |  |  |  | -
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 5,000 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 5,000 |  |  |  | -

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