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REGISTERED NUMBER: 03767479 (England and Wales)















P P Estates Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






P P Estates Limited (Registered number: 03767479)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P P Estates Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Mr P P Eves





REGISTERED OFFICE: Unit 3
Bellbrook Industrial Estate
Bell Lane
Uckfield
East Sussex
TN22 1QL





REGISTERED NUMBER: 03767479 (England and Wales)





ACCOUNTANTS: Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

P P Estates Limited (Registered number: 03767479)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 608,686 612,442

CURRENT ASSETS
Stocks 136,917 166,964
Debtors 5 75,290 61,508
Cash at bank and in hand 20,366 15,976
232,573 244,448
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

6

489,443

519,683
NET CURRENT LIABILITIES (256,870 ) (275,235 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

351,816

337,207

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

7

(147,306

)

(174,618

)

PROVISIONS FOR LIABILITIES (2,814 ) (3,654 )
NET ASSETS 201,696 158,935

CAPITAL AND RESERVES
Called up share capital 10 4 4
Share premium 40,000 40,000
Retained earnings 161,692 118,931
SHAREHOLDERS' FUNDS 201,696 158,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

P P Estates Limited (Registered number: 03767479)

Balance Sheet - continued
31 December 2024


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.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:





Mr P P Eves - Director


P P Estates Limited (Registered number: 03767479)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

P P Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - not provided
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer & office equipment - 25% on reducing balance

No depreciation is provided in respect of freehold property. This treatment is a departure from the requirements of the Companies Act concerning the depreciation of fixed assets, however the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the financial statements to give a true and fair view.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. 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.


P P Estates Limited (Registered number: 03767479)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company contributes to employees' defined contribution pension schemes. Contributions payable to the pension schemes are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 January 2024 595,426 32,439 43,644
Additions - - -
Disposals - - (1,117 )
At 31 December 2024 595,426 32,439 42,527
DEPRECIATION
At 1 January 2024 - 31,967 36,342
Charge for year - 346 1,439
Eliminated on disposal - - (1,016 )
At 31 December 2024 - 32,313 36,765
NET BOOK VALUE
At 31 December 2024 595,426 126 5,762
At 31 December 2023 595,426 472 7,302

P P Estates Limited (Registered number: 03767479)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

Computer
Motor & office
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 17,719 24,094 713,322
Additions - 1,011 1,011
Disposals - (7,409 ) (8,526 )
At 31 December 2024 17,719 17,696 705,807
DEPRECIATION
At 1 January 2024 10,244 22,327 100,880
Charge for year 1,869 589 4,243
Eliminated on disposal - (6,986 ) (8,002 )
At 31 December 2024 12,113 15,930 97,121
NET BOOK VALUE
At 31 December 2024 5,606 1,766 608,686
At 31 December 2023 7,475 1,767 612,442

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 38,731 25,742
Other debtors 36,559 35,766
75,290 61,508

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 23,823 23,670
Hire purchase contracts (see note 8) 1,235 4,521
Trade creditors 300,603 322,674
Taxation and social security 39,399 34,194
Other creditors 124,383 134,624
489,443 519,683

P P Estates Limited (Registered number: 03767479)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 97,080 123,157
Hire purchase contracts (see note 8) - 1,235
Other creditors 50,226 50,226
147,306 174,618

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 24,111 43,961

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 1,235 4,521
Between one and five years - 1,235
1,235 5,756

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan 112,033 131,883

The bank loan is secured by way of a fixed charge over the property held by the company.

The other loan is secured by a personal guarantee from the director.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
4 Ordinary £1 4 4

P P Estates Limited (Registered number: 03767479)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
Mr P P Eves
Balance outstanding at start of year (94,546 ) (113,444 )
Amounts advanced 15,207 40,312
Amounts repaid (4,500 ) (21,414 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (83,839 ) (94,546 )

This loan is interest free, unsecured and repayable on demand.