BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity of the company during the period under review was property investment. 13 October 2025 2 2 09860980 2025-03-31 09860980 2024-03-31 09860980 2023-03-31 09860980 2024-04-01 2025-03-31 09860980 2023-04-01 2024-03-31 09860980 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09860980 uk-curr:PoundSterling 2024-04-01 2025-03-31 09860980 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09860980 uk-bus:FullAccounts 2024-04-01 2025-03-31 09860980 uk-bus:Director1 2024-04-01 2025-03-31 09860980 uk-bus:Director2 2024-04-01 2025-03-31 09860980 uk-bus:Director3 2024-04-01 2025-03-31 09860980 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 09860980 uk-bus:Agent1 2024-04-01 2025-03-31 09860980 uk-core:ShareCapital 2025-03-31 09860980 uk-core:ShareCapital 2024-03-31 09860980 uk-core:RevaluationReserve 2025-03-31 09860980 uk-core:RevaluationReserve 2024-03-31 09860980 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 09860980 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 09860980 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 09860980 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 09860980 uk-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09860980 uk-core:RevaluationReserve 2024-04-01 2025-03-31 09860980 uk-core:RevaluationReserve 2024-04-01 2025-03-31 09860980 uk-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09860980 uk-core:ShareCapital 2024-04-01 2025-03-31 09860980 uk-bus:FRS102 2024-04-01 2025-03-31 09860980 uk-core:CurrentFinancialInstruments 2025-03-31 09860980 uk-core:CurrentFinancialInstruments 2024-03-31 09860980 uk-core:WithinOneYear 2025-03-31 09860980 uk-core:WithinOneYear 2024-03-31 09860980 uk-core:WithinOneYear 2025-03-31 09860980 uk-core:WithinOneYear 2024-03-31 09860980 uk-core:AfterOneYear 2025-03-31 09860980 uk-core:AfterOneYear 2024-03-31 09860980 uk-core:BetweenOneTwoYears 2025-03-31 09860980 uk-core:BetweenOneTwoYears 2024-03-31 09860980 uk-core:BetweenTwoFiveYears 2025-03-31 09860980 uk-core:BetweenTwoFiveYears 2024-03-31 09860980 uk-core:EmployeeBenefits 2024-03-31 09860980 uk-core:EmployeeBenefits 2024-04-01 2025-03-31 09860980 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 09860980 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-03-31 09860980 uk-core:OtherDeferredTax 2025-03-31 09860980 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 09860980 uk-core:EmployeeBenefits 2025-03-31 09860980 2024-04-01 2025-03-31 09860980 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 09860980

PP Didsbury Limited

Unaudited Financial Statements

for the financial year ended 31 March 2025

PP Didsbury Limited

DIRECTORS AND OTHER INFORMATION

Directors | Miriam Jones
| Benjamin Jones
| Bright View International Development Ltd
Company Registration Number | 09860980
Registered Office and Business Address | 52 Elm Grove
| Manchester
| M20 6PN
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

PP Didsbury Limited

Company Registration Number: 09860980

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Investment properties |  | 4 | 2,099,467 |  | 1,951,177
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 10,603 |  | 3,103
Cash and cash equivalents |  |  | 71,005 |  | 47,586
|  |  | ───────── |  | ─────────
|  |  | 81,608 |  | 50,689
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (624,638) |  | (623,387)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (543,030) |  | (572,698)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,556,437 |  | 1,378,479
Creditors:

amounts falling due after more than one year |  | 7 | (708,880) |  | (729,160)
Provisions for liabilities |  | 8 | (119,846) |  | (89,396)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 727,711 |  | 559,923
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 4 |  | 4
Revaluation reserve |  |  | 498,209 |  | 380,369
Retained earnings |  |  | 229,498 |  | 179,550
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 727,711 |  | 559,923
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 13 October 2025 and signed on its behalf by

________________________________ |  |  | ________________________________
Miriam Jones |  |  | Benjamin Jones
Director |  |  | Director
________________________________ |  |  |  |  |
Bright View International Development Ltd |  |  |  |  |
Director |  |  |  |  |

PP Didsbury Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 March 2025

| Called up | Revaluation | Retained | Total
| share | reserve | earnings |
| capital |  |  |
| £ | £ | £ | £
At 1 April 2023 | 4 | 344,836 | 133,077 | 477,917
| ───────── | ───────── | ───────── | ─────────
Profit for the financial year | - | - | 82,006 | 82,006
Other comprehensive income | - | 43,868 | - | 43,868
| ───────── | ───────── | ───────── | ─────────
Total comprehensive income | - | 43,868 | 82,006 | 125,874
| ───────── | ───────── | ───────── | ─────────
Other movements in equity

attributable to owners | - | (8,335) | (35,533) | (43,868)
| ───────── | ───────── | ───────── | ─────────
At 31 March 2024 | 4 | 380,369 | 179,550 | 559,923
| ───────── | ───────── | ───────── | ─────────
Profit for the financial year | - | - | 167,788 | 167,788
Other comprehensive income | - | 148,290 | - | 148,290
| ───────── | ───────── | ───────── | ─────────
Total comprehensive income | - | 148,290 | 167,788 | 316,078
| ───────── | ───────── | ───────── | ─────────
Other movements in equity

attributable to owners | - | (30,450) | (117,840) | (148,290)
| ───────── | ───────── | ───────── | ─────────
At 31 March 2025 | 4 | 498,209 | 229,498 | 727,711
| ═════════ | ═════════ | ═════════ | ═════════

PP Didsbury Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. | General Information
| PP Didsbury Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 09860980. The registered office of the company is 52 Elm Grove, Manchester, M20 6PN which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, in line with the house price index at the year end for the appropriate region. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
|  | ═════════ | ═════════

4. | Investment Properties
|  | Investment
|  | properties
|  | £
| Valuation
| At 1 April 2024 | 1,951,177
| Revaluation | 148,290
|  | ─────────
| At 31 March 2025 | 2,099,467
|  | ─────────
| Net book value
| At 31 March 2025 | 2,099,467
|  | ═════════
| At 31 March 2024 | 1,951,177
|  | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 7,122 | -
| Prepayments and accrued income | 3,481 | 3,103
|  | ───────── | ─────────
|  | 10,603 | 3,103
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 20,280 | 20,280
| Taxation | 12,906 | 11,653
| Directors' current accounts | 590,183 | 590,239
| Accruals | 1,269 | 1,215
|  | ───────── | ─────────
|  | 624,638 | 623,387
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 708,880 | 729,160
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 6) | 20,280 | 20,280
| Repayable between one and two years | 708,880 | 20,280
| Repayable between two and five years | - | 708,880
|  | ───────── | ─────────
|  | 729,160 | 749,440
|  | ═════════ | ═════════
| Loans are secured against the investment properties owned by the company. At 31 March 2025 the total of loans due was £729,160 (2024: £749,440). The loan provider has filed floating charges which cover all the property or undertaking of the company.

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 89,396 | 89,396 | 81,061
| Charged to profit and loss | 30,450 | 30,450 | 8,335
|  | ───────── | ───────── | ─────────
| At financial year end | 119,846 | 119,846 | 89,396
|  | ═════════ | ═════════ | ═════════

9. | Related party transactions
| At 31 March 2025 the company owed £590,183 to the directors (2024: £590,239). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

10. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.

11. | Changes in Equity
| Other Comprehensive Income | 2025 | 2024
|  | £ | £
| Revaluation reserve unrealised movement on revaluation of property | 148,290 | 43,868
|  | ═════════ | ═════════