2023-01-012023-12-312023-12-31false10506517PALL MALL LAND LIMITED2024-02-2168209iso4217:GBPxbrli:pure105065172023-01-01105065172023-12-31105065172023-01-012023-12-31105065172022-01-01105065172022-12-31105065172022-01-012022-12-3110506517bus:SmallEntities2023-01-012023-12-3110506517bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110506517bus:FullAccounts2023-01-012023-12-3110506517bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110506517core:WithinOneYear2023-12-3110506517core:AfterOneYear2023-12-3110506517core:WithinOneYear2022-12-3110506517core:AfterOneYear2022-12-3110506517core:ShareCapital2023-12-3110506517core:SharePremium2023-12-3110506517core:RevaluationReserve2023-12-3110506517core:OtherReservesSubtotal2023-12-3110506517core:RetainedEarningsAccumulatedLosses2023-12-3110506517core:ShareCapital2022-12-3110506517core:SharePremium2022-12-3110506517core:RevaluationReserve2022-12-3110506517core:OtherReservesSubtotal2022-12-3110506517core:RetainedEarningsAccumulatedLosses2022-12-3110506517core:LandBuildings2023-12-3110506517core:PlantMachinery2023-12-3110506517core:Vehicles2023-12-3110506517core:FurnitureFittings2023-12-3110506517core:OfficeEquipment2023-12-3110506517core:NetGoodwill2023-12-3110506517core:IntangibleAssetsOtherThanGoodwill2023-12-3110506517core:ListedExchangeTraded2023-12-3110506517core:UnlistedNon-exchangeTraded2023-12-3110506517core:LandBuildings2022-12-3110506517core:PlantMachinery2022-12-3110506517core:Vehicles2022-12-3110506517core:FurnitureFittings2022-12-3110506517core:OfficeEquipment2022-12-3110506517core:NetGoodwill2022-12-3110506517core:IntangibleAssetsOtherThanGoodwill2022-12-3110506517core:ListedExchangeTraded2022-12-3110506517core:UnlistedNon-exchangeTraded2022-12-3110506517core:LandBuildings2023-01-012023-12-3110506517core:PlantMachinery2023-01-012023-12-3110506517core:Vehicles2023-01-012023-12-3110506517core:FurnitureFittings2023-01-012023-12-3110506517core:OfficeEquipment2023-01-012023-12-3110506517core:NetGoodwill2023-01-012023-12-3110506517core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110506517core:ListedExchangeTraded2023-01-012023-12-3110506517core:UnlistedNon-exchangeTraded2023-01-012023-12-3110506517core:MoreThanFiveYears2023-01-012023-12-3110506517core:Non-currentFinancialInstruments2023-12-3110506517core:Non-currentFinancialInstruments2022-12-3110506517dpl:CostSales2023-01-012023-12-3110506517dpl:DistributionCosts2023-01-012023-12-3110506517core:LandBuildings2023-01-012023-12-3110506517core:PlantMachinery2023-01-012023-12-3110506517core:Vehicles2023-01-012023-12-3110506517core:FurnitureFittings2023-01-012023-12-3110506517core:OfficeEquipment2023-01-012023-12-3110506517dpl:AdministrativeExpenses2023-01-012023-12-3110506517core:NetGoodwill2023-01-012023-12-3110506517core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110506517dpl:GroupUndertakings2023-01-012023-12-3110506517dpl:ParticipatingInterests2023-01-012023-12-3110506517dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110506517core:ListedExchangeTraded2023-01-012023-12-3110506517dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110506517core:UnlistedNon-exchangeTraded2023-01-012023-12-3110506517dpl:CostSales2022-01-012022-12-3110506517dpl:DistributionCosts2022-01-012022-12-3110506517core:LandBuildings2022-01-012022-12-3110506517core:PlantMachinery2022-01-012022-12-3110506517core:Vehicles2022-01-012022-12-3110506517core:FurnitureFittings2022-01-012022-12-3110506517core:OfficeEquipment2022-01-012022-12-3110506517dpl:AdministrativeExpenses2022-01-012022-12-3110506517core:NetGoodwill2022-01-012022-12-3110506517core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110506517dpl:GroupUndertakings2022-01-012022-12-3110506517dpl:ParticipatingInterests2022-01-012022-12-3110506517dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110506517core:ListedExchangeTraded2022-01-012022-12-3110506517dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110506517core:UnlistedNon-exchangeTraded2022-01-012022-12-3110506517core:NetGoodwill2023-12-3110506517core:IntangibleAssetsOtherThanGoodwill2023-12-3110506517core:LandBuildings2023-12-3110506517core:PlantMachinery2023-12-3110506517core:Vehicles2023-12-3110506517core:FurnitureFittings2023-12-3110506517core:OfficeEquipment2023-12-3110506517core:AfterOneYear2023-12-3110506517core:WithinOneYear2023-12-3110506517core:ListedExchangeTraded2023-12-3110506517core:UnlistedNon-exchangeTraded2023-12-3110506517core:ShareCapital2023-12-3110506517core:SharePremium2023-12-3110506517core:RevaluationReserve2023-12-3110506517core:OtherReservesSubtotal2023-12-3110506517core:RetainedEarningsAccumulatedLosses2023-12-3110506517core:NetGoodwill2022-12-3110506517core:IntangibleAssetsOtherThanGoodwill2022-12-3110506517core:LandBuildings2022-12-3110506517core:PlantMachinery2022-12-3110506517core:Vehicles2022-12-3110506517core:FurnitureFittings2022-12-3110506517core:OfficeEquipment2022-12-3110506517core:AfterOneYear2022-12-3110506517core:WithinOneYear2022-12-3110506517core:ListedExchangeTraded2022-12-3110506517core:UnlistedNon-exchangeTraded2022-12-3110506517core:ShareCapital2022-12-3110506517core:SharePremium2022-12-3110506517core:RevaluationReserve2022-12-3110506517core:OtherReservesSubtotal2022-12-3110506517core:RetainedEarningsAccumulatedLosses2022-12-3110506517core:NetGoodwill2022-01-0110506517core:IntangibleAssetsOtherThanGoodwill2022-01-0110506517core:LandBuildings2022-01-0110506517core:PlantMachinery2022-01-0110506517core:Vehicles2022-01-0110506517core:FurnitureFittings2022-01-0110506517core:OfficeEquipment2022-01-0110506517core:AfterOneYear2022-01-0110506517core:WithinOneYear2022-01-0110506517core:ListedExchangeTraded2022-01-0110506517core:UnlistedNon-exchangeTraded2022-01-0110506517core:ShareCapital2022-01-0110506517core:SharePremium2022-01-0110506517core:RevaluationReserve2022-01-0110506517core:OtherReservesSubtotal2022-01-0110506517core:RetainedEarningsAccumulatedLosses2022-01-0110506517core:AfterOneYear2023-01-012023-12-3110506517core:WithinOneYear2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110506517core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3110506517core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3110506517core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3110506517core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3110506517core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3110506517bus:Director12023-01-012023-12-31

PALL MALL LAND LIMITED

Registered Number
10506517
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

PALL MALL LAND LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

FRATER, Bill Sedat

Registered Address

Flat A, 23 Cadogan Gardens
London
SW3 2RW

Registered Number

10506517 (England and Wales)
PALL MALL LAND LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3173,438172,506
173,438172,506
Current assets
Debtors1,7723,475
Cash at bank and on hand1,633214
3,4053,689
Creditors amounts falling due within one year4(37,487)(38,093)
Net current assets (liabilities)(34,082)(34,404)
Total assets less current liabilities139,356138,102
Net assets139,356138,102
Capital and reserves
Called up share capital11
Profit and loss account139,355138,101
Shareholders' funds139,356138,102
The financial statements were approved and authorised for issue by the Director on 21 February 2024, and are signed on its behalf by:
FRATER, Bill Sedat
Director
Registered Company No. 10506517
PALL MALL LAND LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. No depreciation is provided on land and buildings where the lease term is greater than 21 years.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 January 23172,506172,506
Additions932932
At 31 December 23173,438173,438
Net book value
At 31 December 23173,438173,438
At 31 December 22172,506172,506
4.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties36,81037,060
Taxation and social security184-
Accrued liabilities and deferred income4931,033
Total37,48738,093
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.