Company registration number: 00778567
Unaudited financial statements
for the year ended 31 March 2025
for
Parton Road Properties Ltd.
Pages for filing with the Registrar
Company registration number: 00778567
Parton Road Properties Ltd.
Balance sheet
as at 31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 2,401,558 2,406,121
2,401,558 2,406,121
Current assets
Debtors 652,288 658,627
Cash at bank and in hand 19,710 47,410
671,998 706,037
Creditors: amounts falling due within one
year 		(194,586) (280,002)
Net current assets 477,412 426,035
Total assets less current liabilities 2,878,970 2,832,156
Provisions for liabilities (468,321) (422,613)
NET ASSETS 2,410,649 2,409,543
Capital and reserves
Called up share capital 1,100 1,100
Revaluation reserve 1,404,963 1,450,671
Profit and loss account 1,004,586 957,772
TOTAL EQUITY 2,410,649 2,409,543
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 00778567
Parton Road Properties Ltd.
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
J Cavill, Director
17 September 2025
2
Parton Road Properties Ltd.
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Parton Road Properties Ltd. is a private company registered in England and Wales. Its registered number is 00778567. The company is limited by shares. Its registered office is 5 Burns Close, Long Crendon, Aylesbury, Buckinghamshire, HP18 9BX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
3
Parton Road Properties Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - In accordance with FRS102 no depreciation or
amortisation is provided in respect of freehold
investment properties as the estimated useful
economic lives exceed 50 years. Repairs and
improvement works are ongoing, which uphold or
improve the carrying values of the properties.
Accordingly, no depreciation is charged to the Profit &
Loss account. This may be a departure from the
requirement of the Companies Act 2006, which requires
all properties to be depreciated. In the opinion of the
director this departure is necessary for the financial
statement to give a true and fair view in accordance
with applicable accounting standards, as properties are
included in the financial statement at their open market
values.

CURRENT ASSET INVESTMENTS
Property development investments are stated at the
lower of cost and net realisable values. Profits are
taken to the Profit & Loss Account on completion of the
project. Losses are taken into account where they can
reasonably certainly be anticipated.
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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.
4
Parton Road Properties Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 April 2024 2,404,089 95,497 2,499,586
Disposals (4,089) - (4,089)
At 31 March 2025 2,400,000 95,497 2,495,497
Depreciation
At 1 April 2024 - 93,465 93,465
Charge for year - 474 474
At 31 March 2025 - 93,939 93,939
Net book value
At 31 March 2025 2,400,000 1,558 2,401,558
At 31 March 2024 2,404,089 2,032 2,406,121
5
Parton Road Properties Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2025
4 Tangible fixed assets - continued
Cost or valuation at 31 March 2025 is represented by:
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Valuation in 2005 1,248,284 - 1,248,284
Valuation in 2017 625,000 - 625,000
Cost 526,716 95,497 622,213
2,400,000 95,497 2,495,497
If Freehold Land and Buildings had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 526,716 530,805
Accumulated depreciation - -
Freehold Land and Buildings were valued on an open market basis on 31 March 2025 by the Director
5 Financial instruments
OTHER FINANCIAL COMMITMENTS

There were no capital commitments, future financial commitments or contingent liabilities outstanding at 31 March 2025

6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024.
2025 2024
£ £
J P Cavill
Balance outstanding at start of year (120,577) (140,324)
Amounts advanced 20,792 19,747
Balance outstanding at end of year (99,785) (120,577)
Amounts due to the Director are interest free and payable on demand.
6
Parton Road Properties Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2025
7 Provisions for Liabilities
Deferred Tax - revaluations
2025: £468,321
2024: £422,613

Balance at 1 April 2024: £422,613
Corporation Tax rate adjustment: £45,708
Balance at 31 March 2025: £468,321
8 Controlling party
The ultimate controlling party is J P Cavill by virtue of his 100% shareholding in Dinwood Unlimited
7