2023-02-012024-01-312024-01-31false12388180PENCROFT PROPERTY LTD2024-10-3041202iso4217:GBPxbrli:pure123881802023-02-01123881802024-01-31123881802023-02-012024-01-31123881802022-02-01123881802023-01-31123881802022-02-012023-01-3112388180bus:SmallEntities2023-02-012024-01-3112388180bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3112388180bus:FullAccounts2023-02-012024-01-3112388180bus:PrivateLimitedCompanyLtd2023-02-012024-01-3112388180core:WithinOneYear2024-01-3112388180core:AfterOneYear2024-01-3112388180core:WithinOneYear2023-01-3112388180core:AfterOneYear2023-01-3112388180core:ShareCapital2024-01-3112388180core:SharePremium2024-01-3112388180core:RevaluationReserve2024-01-3112388180core:OtherReservesSubtotal2024-01-3112388180core:RetainedEarningsAccumulatedLosses2024-01-3112388180core:ShareCapital2023-01-3112388180core:SharePremium2023-01-3112388180core:RevaluationReserve2023-01-3112388180core:OtherReservesSubtotal2023-01-3112388180core:RetainedEarningsAccumulatedLosses2023-01-3112388180core:LandBuildings2024-01-3112388180core:PlantMachinery2024-01-3112388180core:Vehicles2024-01-3112388180core:FurnitureFittings2024-01-3112388180core:OfficeEquipment2024-01-3112388180core:NetGoodwill2024-01-3112388180core:IntangibleAssetsOtherThanGoodwill2024-01-3112388180core:ListedExchangeTraded2024-01-3112388180core:UnlistedNon-exchangeTraded2024-01-3112388180core:LandBuildings2023-01-3112388180core:PlantMachinery2023-01-3112388180core:Vehicles2023-01-3112388180core:FurnitureFittings2023-01-3112388180core:OfficeEquipment2023-01-3112388180core:NetGoodwill2023-01-3112388180core:IntangibleAssetsOtherThanGoodwill2023-01-3112388180core:ListedExchangeTraded2023-01-3112388180core:UnlistedNon-exchangeTraded2023-01-3112388180core:LandBuildings2023-02-012024-01-3112388180core:PlantMachinery2023-02-012024-01-3112388180core:Vehicles2023-02-012024-01-3112388180core:FurnitureFittings2023-02-012024-01-3112388180core:OfficeEquipment2023-02-012024-01-3112388180core:NetGoodwill2023-02-012024-01-3112388180core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112388180core:ListedExchangeTraded2023-02-012024-01-3112388180core:UnlistedNon-exchangeTraded2023-02-012024-01-3112388180core:MoreThanFiveYears2023-02-012024-01-3112388180core:Non-currentFinancialInstruments2024-01-3112388180core:Non-currentFinancialInstruments2023-01-3112388180dpl:CostSales2023-02-012024-01-3112388180dpl:DistributionCosts2023-02-012024-01-3112388180core:LandBuildings2023-02-012024-01-3112388180core:PlantMachinery2023-02-012024-01-3112388180core:Vehicles2023-02-012024-01-3112388180core:FurnitureFittings2023-02-012024-01-3112388180core:OfficeEquipment2023-02-012024-01-3112388180dpl:AdministrativeExpenses2023-02-012024-01-3112388180core:NetGoodwill2023-02-012024-01-3112388180core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112388180dpl:GroupUndertakings2023-02-012024-01-3112388180dpl:ParticipatingInterests2023-02-012024-01-3112388180dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3112388180core:ListedExchangeTraded2023-02-012024-01-3112388180dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3112388180core:UnlistedNon-exchangeTraded2023-02-012024-01-3112388180dpl:CostSales2022-02-012023-01-3112388180dpl:DistributionCosts2022-02-012023-01-3112388180core:LandBuildings2022-02-012023-01-3112388180core:PlantMachinery2022-02-012023-01-3112388180core:Vehicles2022-02-012023-01-3112388180core:FurnitureFittings2022-02-012023-01-3112388180core:OfficeEquipment2022-02-012023-01-3112388180dpl:AdministrativeExpenses2022-02-012023-01-3112388180core:NetGoodwill2022-02-012023-01-3112388180core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3112388180dpl:GroupUndertakings2022-02-012023-01-3112388180dpl:ParticipatingInterests2022-02-012023-01-3112388180dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3112388180core:ListedExchangeTraded2022-02-012023-01-3112388180dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3112388180core:UnlistedNon-exchangeTraded2022-02-012023-01-3112388180core:NetGoodwill2024-01-3112388180core:IntangibleAssetsOtherThanGoodwill2024-01-3112388180core:LandBuildings2024-01-3112388180core:PlantMachinery2024-01-3112388180core:Vehicles2024-01-3112388180core:FurnitureFittings2024-01-3112388180core:OfficeEquipment2024-01-3112388180core:AfterOneYear2024-01-3112388180core:WithinOneYear2024-01-3112388180core:ListedExchangeTraded2024-01-3112388180core:UnlistedNon-exchangeTraded2024-01-3112388180core:ShareCapital2024-01-3112388180core:SharePremium2024-01-3112388180core:RevaluationReserve2024-01-3112388180core:OtherReservesSubtotal2024-01-3112388180core:RetainedEarningsAccumulatedLosses2024-01-3112388180core:NetGoodwill2023-01-3112388180core:IntangibleAssetsOtherThanGoodwill2023-01-3112388180core:LandBuildings2023-01-3112388180core:PlantMachinery2023-01-3112388180core:Vehicles2023-01-3112388180core:FurnitureFittings2023-01-3112388180core:OfficeEquipment2023-01-3112388180core:AfterOneYear2023-01-3112388180core:WithinOneYear2023-01-3112388180core:ListedExchangeTraded2023-01-3112388180core:UnlistedNon-exchangeTraded2023-01-3112388180core:ShareCapital2023-01-3112388180core:SharePremium2023-01-3112388180core:RevaluationReserve2023-01-3112388180core:OtherReservesSubtotal2023-01-3112388180core:RetainedEarningsAccumulatedLosses2023-01-3112388180core:NetGoodwill2022-02-0112388180core:IntangibleAssetsOtherThanGoodwill2022-02-0112388180core:LandBuildings2022-02-0112388180core:PlantMachinery2022-02-0112388180core:Vehicles2022-02-0112388180core:FurnitureFittings2022-02-0112388180core:OfficeEquipment2022-02-0112388180core:AfterOneYear2022-02-0112388180core:WithinOneYear2022-02-0112388180core:ListedExchangeTraded2022-02-0112388180core:UnlistedNon-exchangeTraded2022-02-0112388180core:ShareCapital2022-02-0112388180core:SharePremium2022-02-0112388180core:RevaluationReserve2022-02-0112388180core:OtherReservesSubtotal2022-02-0112388180core:RetainedEarningsAccumulatedLosses2022-02-0112388180core:AfterOneYear2023-02-012024-01-3112388180core:WithinOneYear2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112388180core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3112388180core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3112388180core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3112388180core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3112388180core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3112388180bus:Director12023-02-012024-01-31

PENCROFT PROPERTY LTD

Registered Number
12388180
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

PENCROFT PROPERTY LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

LAWRENCE, Robert Graham

Registered Address

Glen Croft Hendra Vean
Carbis Bay
St. Ives
TR26 2LF

Registered Number

12388180 (England and Wales)
PENCROFT PROPERTY LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks3789,017671,186
Debtors4-3,980
Cash at bank and on hand270268
789,287675,434
Creditors amounts falling due within one year5(78,191)(550)
Net current assets (liabilities)711,096674,884
Total assets less current liabilities711,096674,884
Creditors amounts falling due after one year6(812,112)(735,943)
Net assets(101,016)(61,059)
Capital and reserves
Called up share capital11
Profit and loss account(101,017)(61,060)
Shareholders' funds(101,016)(61,059)
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
LAWRENCE, Robert Graham
Director
Registered Company No. 12388180
PENCROFT PROPERTY LTD
Notes to the Financial Statements
for the year ended 31 January 2024

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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year00
3.Stocks

2024

2023

££
Work in progress789,017671,186
Total789,017671,186
4.Debtors: amounts due within one year

2024

2023

££
Other debtors-3,980
Total-3,980
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables77,631-
Accrued liabilities and deferred income560550
Total78,191550
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts422,610408,000
Other creditors389,502327,943
Total812,112735,943