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REGISTERED NUMBER: 13763160 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Pemberton Business Park Limited

Pemberton Business Park Limited (Registered number: 13763160)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pemberton Business Park Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: M Roberts





SECRETARY:





REGISTERED OFFICE: Winnington Hall
Winnington Lane
Northwich
Cheshire
CW8 4DU





REGISTERED NUMBER: 13763160 (England and Wales)





ACCOUNTANTS: Anderson & Company
Winnington Hall
Northwich
Cheshire
CW8 4DU

Pemberton Business Park Limited (Registered number: 13763160)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,146,078 1,150,718

CURRENT ASSETS
Debtors 5 22,087 5,575
Cash at bank 14,921 5,566
37,008 11,141
CREDITORS
Amounts falling due within one year 6 28,495 36,033
NET CURRENT ASSETS/(LIABILITIES) 8,513 (24,892 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,154,591

1,125,826

CREDITORS
Amounts falling due after more than one year 7 1,178,669 1,118,408
NET (LIABILITIES)/ASSETS (24,078 ) 7,418

RESERVES
Retained earnings (24,078 ) 7,418
(24,078 ) 7,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 August 2024 and were signed by:



M Roberts - Director


Pemberton Business Park Limited (Registered number: 13763160)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Pemberton Business Park Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 25% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Pemberton Business Park Limited (Registered number: 13763160)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 1,103,240 63,308 1,166,548
Additions - 14,911 14,911
At 31 December 2023 1,103,240 78,219 1,181,459
DEPRECIATION
At 1 January 2023 - 15,830 15,830
Charge for year - 19,551 19,551
At 31 December 2023 - 35,381 35,381
NET BOOK VALUE
At 31 December 2023 1,103,240 42,838 1,146,078
At 31 December 2022 1,103,240 47,478 1,150,718

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 20,282 2,585
Other debtors 1,805 2,990
22,087 5,575

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 10,495 3,564
Taxation and social security 5,147 165
Other creditors 12,853 32,304
28,495 36,033

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings 1,178,669 1,118,408

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Roberts.