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Registered Number: 06018396
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 December 2024

for

PENDLE VIEW DEVELOPMENTS LTD

 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 575,436    1,400,000 
575,436    1,400,000 
Current assets      
Debtors -    2,667 
Cash at bank and in hand 2,834    1,068 
2,834    3,735 
Creditors: amount falling due within one year (665,427)   (1,415,406)
Net current assets (662,593)   (1,411,671)
 
Total assets less current liabilities (87,157)   (11,671)
Creditors: amount falling due after more than one year (4,158)   (14,298)
Net assets (91,315)   (25,969)
 

Capital and reserves 		     
Called up share capital 1,000    1,000 
Profit and loss account (92,315)   (26,969)
Shareholders' funds (91,315)   (25,969)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 18 July 2025 and were signed on its behalf by:


-------------------------------
S K Pym
Director
1
General Information
Pendle View Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 06018396, registration address Brook View, The Hayfield, Blackburn, BB2 7BP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention, modified to include the investment properties at fair value and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Going concern basis
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for rents, service charges and other sales. Rental income is recognised over the lease term. Service charges are recognised in accordance with the period of consumption. 
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Dividends payable are recognised as liabilities once they are no longer at the discretion of the company.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 January 2024 1,400,000    1,400,000 
Additions 162,812    162,812 
Disposals (987,376)   (987,376)
At 31 December 2024 575,436    575,436 
Depreciation
At 01 January 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 -    - 
Net book values
Closing balance as at 31 December 2024 575,436    575,436 
Opening balance as at 01 January 2024 1,400,000    1,400,000 

The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the directors. The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties.

2