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REGISTERED NUMBER: 04516755 (England and Wales)















Audited Financial Statements

for the Period 28th November 2022 to 26th November 2023

for

Pendland Limited

Pendland Limited (Registered number: 04516755)

Contents of the Financial Statements
for the period 28th November 2022 to 26th November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pendland Limited

Company Information
for the period 28th November 2022 to 26th November 2023







DIRECTORS: N A Foster
R H Bigg





REGISTERED OFFICE: 1-3 Manor Road
Chatham
Kent
ME4 6AE





REGISTERED NUMBER: 04516755 (England and Wales)





AUDITORS: Beak Kemmenoe
Chartered Accountants
& Statutory Auditors
1-3 Manor Road
Chatham
Kent
ME4 6AE

Pendland Limited (Registered number: 04516755)

Balance Sheet
26th November 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 - 28,000

CREDITORS
Amounts falling due within one year 6 4,654 298,057
NET CURRENT LIABILITIES (4,654 ) (270,057 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,654

)

(270,057

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (4,754 ) (270,157 )
SHAREHOLDERS' FUNDS (4,654 ) (270,057 )

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 Board of Directors and authorised for issue on 30th August 2024 and were signed on its behalf by:





N A Foster - Director


Pendland Limited (Registered number: 04516755)

Notes to the Financial Statements
for the period 28th November 2022 to 26th November 2023


1. STATUTORY INFORMATION

Pendland 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

In preparing the financial statements the directors have made the following judgements:

The directors do not consider that there are any matters to report here.

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

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured.

Tangible fixed assets
Depreciation was provided on leasehold property and leasehold improvements over the life of the original lease which has now expired. The assets are now fully depreciated.

Taxation
Taxation for the period 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.


Pendland Limited (Registered number: 04516755)

Notes to the Financial Statements - continued
for the period 28th November 2022 to 26th November 2023


2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 28th November 2022
and 26th November 2023 110,851 110,990 221,841
DEPRECIATION
At 28th November 2022
and 26th November 2023 110,851 110,990 221,841
NET BOOK VALUE
At 26th November 2023 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors and prepayments - 28,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 3,590 268,993
Other creditors and accruals 1,064 29,064
4,654 298,057

Transactions with other group undertakings are made at arms' length and relate to the provision of working capital. Amounts are repayable on demand, unsecured and interest free.

Pendland Limited (Registered number: 04516755)

Notes to the Financial Statements - continued
for the period 28th November 2022 to 26th November 2023


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

The Ordinary shares have attached to them full voting, dividend and capital distribution (including on winding up) rights; they do not confer any rights of redemption.

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ronald Price FCA (Senior Statutory Auditor)
for and on behalf of Beak Kemmenoe

9. ULTIMATE CONTROLLING PARTY

The parent company is Big Chill Group Limited. The ultimate controlling party is Mr N Foster and Mr R Bigg.

10. SECURED DEBTS

A debenture with The Royal Bank of Scotland Plc contains a fixed and floating charge on the assets of Big Chill Group Limited and its subsidiaries in the event that any of these companies default on their loan commitments.