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Registered number: 09918625
Parkview Property (Lancashire) Limited
Unaudited Financial Statements
For the Period 1 January 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09918625
30 June 2023 31 December 2021
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 828,204 434,120
828,204 434,120
CURRENT ASSETS
Debtors 5 6,242 4,567
Cash at bank and in hand 3,018 47
9,260 4,614
Creditors: Amounts Falling Due Within One Year 6 (854,392 ) (442,805 )
NET CURRENT ASSETS (LIABILITIES) (845,132 ) (438,191 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,928 ) (4,071 )
NET LIABILITIES (16,928 ) (4,071 )
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account (16,938 ) (4,081 )
SHAREHOLDERS' FUNDS (16,928) (4,071)
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Page 2
For the period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P Hargreaves
Director
25 January 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Parkview Property (Lancashire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09918625 . The registered office is 14 The Rowans, Aughton, Ormskirk, Lancashire, L39 6TD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The company is able to meet its day to day working capital requirements through the support of its director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold N/A
Plant and machinery 25% Reducing Balance
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2021: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant and machinery Total
£ £ £
Cost
As at 1 January 2022 434,120 - 434,120
Additions 392,922 1,859 394,781
As at 30 June 2023 827,042 1,859 828,901
Depreciation
As at 1 January 2022 - - -
Provided during the period - 697 697
As at 30 June 2023 - 697 697
Net Book Value
As at 30 June 2023 827,042 1,162 828,204
As at 1 January 2022 434,120 - 434,120
The director believes that the valuation of the investment properties reported at the balance sheet date accurately reflects the fair value of the properties.
5. Debtors
30 June 2023 31 December 2021
as restated
£ £
Due within one year
Other debtors 6,242 4,567
6,242 4,567
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6. Creditors: Amounts Falling Due Within One Year
30 June 2023 31 December 2021
as restated
£ £
Trade creditors (1 ) -
Other creditors 854,393 442,805
854,392 442,805
7. Share Capital
30 June 2023 31 December 2021
as restated
£ £
Allotted, Called up and fully paid 10 10
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
9. Related Party Transactions
The following related party transactions were undertaken during the period:
A shareholder of the company (director until 13/02/2019), introduced amounts totalling £118,800 and withdrew amounts totalling £Nil (2021: introduced £27,780 and withdrew £3,780). At the balance sheet date the amount payable was £261,290 (2022: payable £142,490).
A director (from 13/02/2019) and shareholder of the company, introduced amounts totalling £160,438 and withdrew amounts totalling £Nil (2021: introduced £113 and withdrew £49). At the balance sheet date the amount payable was £459,203 (2021: £298,765).
No dividends were paid to the directors in respect of their shareholdings (2021: £Nil).
The aggregate remuneration paid to key management personnel for the period was £1,950 (2021: £6,942).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
10. Change in Accounting Frequency
The reporting period is 18 months as the director had requested a change in accounting period. Therefore the comparative period is not entirely comparable as the comparative accounting period was one year.
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