Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 12793116 Mr Paul Toouli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12793116 2023-04-30 12793116 2024-04-30 12793116 2023-05-01 2024-04-30 12793116 frs-core:CurrentFinancialInstruments 2024-04-30 12793116 frs-core:Non-currentFinancialInstruments 2024-04-30 12793116 frs-core:FurnitureFittings 2023-05-01 2024-04-30 12793116 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 12793116 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 12793116 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 12793116 frs-core:RevaluationReserve 2023-04-30 12793116 frs-core:RevaluationReserve 2024-04-30 12793116 frs-core:ShareCapital 2024-04-30 12793116 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12793116 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12793116 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 12793116 frs-bus:SmallEntities 2023-05-01 2024-04-30 12793116 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12793116 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12793116 frs-bus:Director1 2023-05-01 2024-04-30 12793116 frs-countries:EnglandWales 2023-05-01 2024-04-30 12793116 2022-04-30 12793116 2023-04-30 12793116 2022-05-01 2023-04-30 12793116 frs-core:CurrentFinancialInstruments 2023-04-30 12793116 frs-core:Non-currentFinancialInstruments 2023-04-30 12793116 frs-core:RevaluationReserve 2023-04-30 12793116 frs-core:ShareCapital 2023-04-30 12793116 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 12793116
PBT Real Estates Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12793116
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 280,000 280,000
280,000 280,000
CURRENT ASSETS
Cash at bank and in hand 74,020 170,086
74,020 170,086
Creditors: Amounts Falling Due Within One Year 5 (142,312 ) (238,870 )
NET CURRENT ASSETS (LIABILITIES) (68,292 ) (68,784 )
TOTAL ASSETS LESS CURRENT LIABILITIES 211,708 211,216
Creditors: Amounts Falling Due After More Than One Year 6 (221,836 ) (217,272 )
NET LIABILITIES (10,128 ) (6,056 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 8 36,885 36,885
Income Statement (47,014 ) (42,942 )
SHAREHOLDERS' FUNDS (10,128) (6,056)
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr Paul Toouli
Director
22/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PBT Real Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12793116 . The registered office is Suite 2, The Point, Mayfield Road, Ilkley, LS29 8FL.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Fixtures & Fittings 20% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 May 2023 280,000
As at 30 April 2024 280,000
Net Book Value
As at 30 April 2024 280,000
As at 1 May 2023 280,000
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 4,564
Other creditors 3,355 3,355
Accruals and deferred income 714 200
Director's loan account 72,597 164,505
Amounts owed to other participating interests 65,646 66,246
142,312 238,870
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 221,836 217,272
Page 3
Page 4
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Revaluation Reserve
£
As at 1 May 2023 36,885
As at 30 April 2024 36,885
9. Related Party Transactions
Included within other creditors is an amount due to PBT Consulting Limited, a company under common ownership. This amounts to £2,896 (2023: £3,196) and is interest free and repayable on demand.
Included within other creditors is an amount due to PBT Holdings Limited, the parent company. This amounts to £62,750 (2023: £63,050) and is interest free and repayable on demand.
Page 4