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Pendra Loweth Leaseholders Management Limited

Annual Report and Financial Statements
Year Ended 31 December 2024

Registration number: 10977951

 

Pendra Loweth Leaseholders Management Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 5

 

Pendra Loweth Leaseholders Management Limited

Company Information

Directors

A Robinson

R I McHenry

P A White

Company secretary

M Burchell

Registered office

Pendra Loweth
Maen Valley
Goldenbank
Falmouth
Cornwall
TR11 5BJ

Auditors

PKF Francis Clark
Statutory Auditor

 

Pendra Loweth Leaseholders Management Limited

Balance Sheet

31 December 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

101,925

87,203

Cash at bank and in hand

 

164,786

196,291

 

266,711

283,494

Creditors: Amounts falling due within one year

5

(87,441)

(75,932)

Net assets

 

179,270

207,562

Capital and reserves

 

Called up share capital

8

111

111

Profit and loss account

179,159

207,451

Shareholders' funds

 

179,270

207,562

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 3 September 2025 and signed on its behalf by:
 

.........................................
P A White
Director

Company Registration Number: 10977951

 

Pendra Loweth Leaseholders Management Limited

Notes to the Financial Statements

Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Pendra Loweth
Maen Valley
Goldenbank
Falmouth
Cornwall
TR11 5BJ
England

These financial statements were authorised for issue by the Board on 3 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Pendra Loweth Leaseholders Management Limited

Notes to the Financial Statements

Year Ended 31 December 2024

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.


 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2023 - 5).

4

Debtors

2024
£

2023
£

Trade debtors

14,290

14,422

Prepayments

15,978

14,319

Other debtors

71,657

58,462

101,925

87,203

 

Pendra Loweth Leaseholders Management Limited

Notes to the Financial Statements

Year Ended 31 December 2024

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

4,467

3,838

Accruals and deferred income

41,770

41,942

Other creditors

41,204

30,152

87,441

75,932

6

Reserves

The profit and loss account reserves are to be used as a sinking fund for major items of expenditure.

Clauses 49 and 50 of the lease refers to the company being allowed to hold onto any excess generated without any obligations to return funds back to the owners.

7

Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report was Thomas William Roach, who signed for and on behalf of PKF Francis Clark on 9 September 2025.

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

111

111

111

111