1 January 2024 false No description of principal activity Taxfiler 2024.6 10088718business:PrivateLimitedCompanyLtd2024-01-012024-12-31 100887182023-12-31 100887182024-01-012024-12-31 10088718business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 10088718business:FilletedAccounts2024-01-012024-12-31 100887182024-12-31 10088718business:Director12024-01-012024-12-31 10088718business:Director22024-01-012024-12-31 10088718business:RegisteredOffice2024-01-012024-12-31 100887182023-12-31 10088718core:WithinOneYear2024-12-31 10088718core:WithinOneYear2023-12-31 10088718core:AfterOneYear2024-12-31 10088718core:AfterOneYear2023-12-31 10088718core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 10088718core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 10088718core:RevaluationReservecore:PreviouslyStatedAmount2024-12-31 10088718core:RevaluationReservecore:PreviouslyStatedAmount2023-12-31 10088718core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 10088718core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 10088718core:PreviouslyStatedAmount2024-12-31 10088718core:PreviouslyStatedAmount2023-12-31 10088718business:SmallEntities2024-01-012024-12-31 10088718countries:EnglandWales2024-01-012024-12-31 10088718core:MoreThanFiveYears2024-12-31 10088718core:MoreThanFiveYears2023-12-31 100887182023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 10088718 (England and Wales)
Premier Ground Rents NO.5 Limited Unaudited accounts for the year ended 31 December 2024
Premier Ground Rents NO.5 Limited Unaudited accounts Contents
Page
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Premier Ground Rents NO.5 Limited Company Information for the year ended 31 December 2024
Directors
Michael Stuart Moore Oliver Charles Cox
Company Number
10088718 (England and Wales)
Registered Office
Unit12 Beech Court Wokingham Road Hurst Berkshire RG10 0RU UK
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Premier Ground Rents NO.5 Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
9,151,506 
9,151,506 
Current assets
Debtors
758,152 
744,349 
Cash at bank and in hand
26,939 
12,499 
785,091 
756,848 
Creditors: amounts falling due within one year
(3,647,376)
(3,650,510)
Net current liabilities
(2,862,285)
(2,893,662)
Total assets less current liabilities
6,289,221 
6,257,844 
Creditors: amounts falling due after more than one year
(3,720,719)
(3,900,499)
Net assets
2,568,502 
2,357,345 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
1,019,971 
1,019,971 
Profit and loss account
1,548,431 
1,337,274 
Shareholders' funds
2,568,502 
2,357,345 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by
Michael Stuart Moore Director Company Registration No. 10088718
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Premier Ground Rents NO.5 Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Premier Ground Rents NO.5 Limited is a private company, limited by shares, registered in England and Wales, registration number 10088718. The registered office is Unit12 Beech Court, Wokingham Road, Hurst, Berkshire, RG10 0RU, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2024 
£ 
Fair value at 1 January 2024
9,151,506 
At 31 December 2024
9,151,506 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,479 
(2,423)
Amounts due from group undertakings etc.
742,673 
746,772 
754,152 
744,349 
Amounts falling due after more than one year
Other debtors
4,000 
- 
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Premier Ground Rents NO.5 Limited Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
241,365 
250,444 
VAT
4,584 
6,928 
Trade creditors
12,709 
- 
Amounts owed to group undertakings and other participating interests
3,196,446 
3,181,476 
Taxes and social security
112,801 
80,122 
Other creditors
27,293 
67,059 
Accruals
1,028 
12,797 
Deferred income
51,150 
51,684 
3,647,376 
3,650,510 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,720,719 
3,900,499 
Aggregate of amounts that fall due for payment after five years
2,811,535 
3,111,500 
8
Transactions with related parties
The company owes £225,000 to Premier Ground Rents No.7 Limited, an associated company. The company owes £348,287 to Premier Ground Rents No.7 Limited, an associated company. The company owes £70,000 to Premier Ground Rents No.3 Limited, an associated company. The company owes £703,188 to Premier Ground Rents No.4 Limited, an associated company. The company owes £1,610,000 to Premier Ground Rents Limited, an associated company. The company owed £25,000 by Cox Investment Holdings Limited, an associated company. The company is owed £667,673 by Premier Ground Rents No.4 Limited, an associated company. The company owed £50,000 to Premier Ground Rents Limited, an associated company. These loans do not attract any interest.
9
Controlling party
In the opinion of the directors, the company's ultimate parent company and ultimate controlling party is Moore Investment Holdings Ltd a company incorporated in England (No. 09419502), operating from Unit 2 Beech Court, Wokingham Road, Hurst RG10 0RQ.
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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