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PTS MANAGEMENT LTD

Registered Number
14814961
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

PTS MANAGEMENT LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | Sharon Tiernan
| Simon Tiernan

Registered Address | 179 Park Lane
| Poynton
| Stockport
| SK12 1RH

Registered Number | 14814961 (England and Wales)

PTS MANAGEMENT LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 3,787,200 |  |  |  | 3,720,500
|  |  |  | 3,787,200 |  |  |  | 3,720,500
Current assets |  |  |  |  |  |  |  |
Debtors |  | 4,850 |  |  |  | 1,100 |  |
Cash at bank and on hand |  | 13,981 |  |  |  | 13,877 |  |
|  | 18,831 |  |  |  | 14,977 |  |
Creditors amounts falling due within one year | 4 | (84,745) |  |  |  | (10,897) |  |
Net current assets (liabilities) |  |  |  | (65,914) |  |  |  | 4,080
Total assets less current liabilities |  |  |  | 3,721,286 |  |  |  | 3,724,580
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (809)
Net assets |  |  |  | 3,721,286 |  |  |  | 3,723,771
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,100 |  |  |  | 1,100
Share premium |  |  |  | 3,720,500 |  |  |  | 3,720,500
Profit and loss account |  |  |  | (314) |  |  |  | 2,171
Shareholders' funds |  |  |  | 3,721,286 |  |  |  | 3,723,771

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 October 2025, and are signed on its behalf by:
Sharon Tiernan Director Registered Company No. 14814961

PTS MANAGEMENT LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 2

3. | Investment property
--- | ---

|  | £
| Fair value at 01 May 24 | 3,720,500
| Additions | 405,700
| Disposals | (339,000)
| At 30 April 25 | 3,787,200

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 7,158 |  | 3,606
| Other creditors | 75,908 |  | 7,291
| Accrued liabilities and deferred income | 1,679 |  | -
| Total | 84,745 |  | 10,897

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.