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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 01084124 frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:UnlistedNon-exchangeTraded 2021-12-31 01084124 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 01084124 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 01084124 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 01084124 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01084124 dpl-frs:CostSales 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales 2021-12-31 01084124 dpl-frs:CostSales 2022-12-31 01084124 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 01084124 frs-bus:Director1 2022-01-01 2022-12-31 01084124 frs-bus:Director1 2021-12-31 01084124 frs-bus:Director1 2022-12-31 01084124 frs-bus:Director2 2022-01-01 2022-12-31 01084124 frs-bus:Director2 2021-12-31 01084124 frs-bus:Director2 2022-12-31 01084124 1 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 1 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 1 2022-12-31 01084124 2 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 2 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 2 2022-12-31 01084124 3 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 3 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 3 2022-12-31 01084124 4 2022-01-01 2022-12-31 01084124 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frs-core:Non-currentFinancialInstruments 10 2022-12-31 01084124 11 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 11 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 11 2022-12-31 01084124 12 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 12 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 12 2022-12-31 01084124 13 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 13 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 13 2022-12-31 01084124 14 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 14 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 14 2022-12-31 01084124 15 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 15 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 15 2022-12-31 01084124 16 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 16 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 16 2022-12-31 01084124 17 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 17 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 17 2022-12-31 01084124 18 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 18 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 18 2022-12-31 01084124 19 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 19 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 19 2022-12-31 01084124 20 2022-01-01 2022-12-31 01084124 frs-core:CurrentFinancialInstruments 20 2022-12-31 01084124 frs-core:Non-currentFinancialInstruments 20 2022-12-31 01084124 dpl-frs:Item1 2022-01-01 2022-12-31 01084124 dpl-frs:Item1 2021-12-31 01084124 dpl-frs:Item1 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 01084124 dpl-frs:Item4 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 01084124 dpl-frs:Item5 2022-01-01 2022-12-31 01084124 dpl-frs:Item5 2021-12-31 01084124 dpl-frs:Item5 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 01084124 dpl-frs:Item6 2022-01-01 2022-12-31 01084124 dpl-frs:Item6 2021-12-31 01084124 dpl-frs:Item6 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 01084124 dpl-frs:Item7 2022-01-01 2022-12-31 01084124 dpl-frs:Item7 2021-12-31 01084124 dpl-frs:Item7 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 01084124 dpl-frs:Item8 2022-01-01 2022-12-31 01084124 dpl-frs:Item8 2021-12-31 01084124 dpl-frs:Item8 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 01084124 dpl-frs:Item9 2022-01-01 2022-12-31 01084124 dpl-frs:Item9 2021-12-31 01084124 dpl-frs:Item9 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 01084124 dpl-frs:Item10 2022-01-01 2022-12-31 01084124 dpl-frs:Item10 2021-12-31 01084124 dpl-frs:Item10 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 01084124 dpl-frs:Item11 2022-01-01 2022-12-31 01084124 dpl-frs:Item11 2021-12-31 01084124 dpl-frs:Item11 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 01084124 dpl-frs:Item12 2022-01-01 2022-12-31 01084124 dpl-frs:Item12 2021-12-31 01084124 dpl-frs:Item12 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 01084124 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 01084124 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 01084124 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 01084124 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 01084124 1 2022-01-01 2022-12-31 01084124 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 01084124
Penllyne Properties Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01084124
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,134,256 15,143,567
15,134,256 15,143,567
CURRENT ASSETS
Debtors 5 30,167 22,484
Cash at bank and in hand 69,445 73,999
99,612 96,483
Creditors: Amounts Falling Due Within One Year 6 (222,412 ) (408,151 )
NET CURRENT ASSETS (LIABILITIES) (122,800 ) (311,668 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,011,456 14,831,899
Creditors: Amounts Falling Due After More Than One Year 7 (21,686 ) (27,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,226,236 ) (2,226,982 )
NET ASSETS 12,763,534 12,577,030
CAPITAL AND RESERVES
Called up share capital 10 105,500 105,500
Profit and Loss Account 12,658,034 12,471,530
SHAREHOLDERS' FUNDS 12,763,534 12,577,030
Page 1
Page 2
For the year ending 31 December 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 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 Jeffrey Thomas
Director
06/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Penllyne Properties Limited Registered number 01084124 is a limited by shares company incorporated in England & Wales. The Registered Office is Slade Paddocks, Llanmaes, Llantwit Major, Vale of Glamorgan, CF61 2XR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is the amount derived from rental income, net of value added tax and is recognised when due.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following rates calculated to write off the cost of the fixed assets, less estimated residual value, of each asset on a reducing balance basis over its expected useful life:
Building Improvements 4%
Plant & Machinery 15%
Motor Vehicles 25%
Fixtures & Fittings 15%
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
As required by FRS 102 (1A) any unrealised gains or losses on investment properties as a result of fluctuations in their market value are taken to the income statement.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

The deferred tax in these financial statements includes a provision for deferred tax on unrealised gains in respect of investment properties as required by FRS 102 (1A).
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
3 3
4. Tangible Assets
Land & Property
Building Improvements Investment Properties Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2023 22,485 15,095,000 8,539 49,584
As at 31 December 2023 22,485 15,095,000 8,539 49,584
Depreciation
As at 1 January 2023 11,599 - 7,808 17,044
Provided during the period 404 - 110 8,135
As at 31 December 2023 12,003 - 7,918 25,179
Net Book Value
As at 31 December 2023 10,482 15,095,000 621 24,405
As at 1 January 2023 10,886 15,095,000 731 32,540
Fixtures & Fittings Total
£ £
Cost
As at 1 January 2023 47,222 15,222,830
As at 31 December 2023 47,222 15,222,830
Depreciation
As at 1 January 2023 42,812 79,263
Provided during the period 662 9,311
As at 31 December 2023 43,474 88,574
Net Book Value
As at 31 December 2023 3,748 15,134,256
As at 1 January 2023 4,410 15,143,567
Investment properties are recorded in the financial statements at their estimated open market values based on a valuation undertaken by Mr Jeffrey Thomas, Director, as at 31 December 2023.
.
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,082 7,614
Prepayments and accrued income 5,325 4,109
Other debtors 12,250 10,761
VAT 3,510 -
30,167 22,484
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,201 6,012
Trade creditors - 2,890
Corporation tax 57,963 45,590
Other taxes and social security 177 -
VAT - 4,881
Tenant Bonds 20,215 18,562
Accruals and deferred income 27,884 27,884
Directors' loan accounts 109,972 302,332
222,412 408,151
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,686 27,887
21,686 27,887
8. Deferred Taxation
The deferred taxation charge is made up of a release of £746 (2022: £10,654 Charge) in respect of accelerated capital allowances and £0 (2022: £657,071 in respect of the recognition of unrealised gains/losses on investment properties. 
The provision in respect of accelerated capital allowances is £47,661 (2022: £48,407) and £2,178,575 (2022: £2,178,575) in respect of the recognition of unrealised gains on investment properties.
2023 2022
£ £
Other timing differences 2,226,236 2,226,982
Page 5
Page 6
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2023 2,226,982 2,226,982
Deferred taxation (746 ) (746 )
Balance at 31 December 2023 2,226,236 2,226,236
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
105,500 Ordinary Shares of £ 1.000 each 105,500 105,500
11. Related Party Transactions
The Company has a loan from the Directors which is to be repaid on demand and the rate of interest is 0%. At the end of the year, a balance remained outstanding of £109,972 (2022:£302,331) and is presented in Creditors: Amounts Falling Due within One Year. 
12. Controlling Party
The Directors, Mr J T Thomas and Mrs K M Thomas, are considered to be the company's ultimate controlling party by virtue of their ownership or control of 63.2% of the issued ordinary share capital.
Page 6