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REGISTERED NUMBER: 07079951 (England and Wales)















Pontcanna Development Ltd

Unaudited Financial Statements for the Year Ended 31 January 2025






Pontcanna Development Ltd (Registered number: 07079951)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pontcanna Development Ltd

Company Information
for the Year Ended 31 January 2025







Directors: Mr C Voyle
Mr W A Voyle





Registered office: Apartment 3
The Bank
100 Bute Street
CARDIFF
CF10 5AS





Registered number: 07079951 (England and Wales)





Accountants: Menzies LLP, Statutory Auditors
5th Floor Hodge House
114-116 St Mary Street
Cardiff
CF10 1DY

Pontcanna Development Ltd (Registered number: 07079951)

Balance Sheet
31 January 2025

2025 2024
Notes £    £   
Fixed assets
Tangible assets 4 687 493
Investment property 5 2,434,704 1,100,000
2,435,391 1,100,493

Current assets
Debtors 6 5,429 555
Cash at bank 169,807 20,314
175,236 20,869
Creditors
Amounts falling due within one year 7 (152,573 ) (192,205 )
Net current assets/(liabilities) 22,663 (171,336 )
Total assets less current liabilities 2,458,054 929,157

Creditors
Amounts falling due after more than one year 8 (2,027,248 ) (512,600 )
Net assets 430,806 416,557

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 429,806 415,557
Shareholders' funds 430,806 416,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:





Mr C Voyle - Director


Pontcanna Development Ltd (Registered number: 07079951)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. Statutory information

Pontcanna Development Ltd 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.

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 as modified by the revaluation of certain assets.

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.
Plant and machinery - 25% on reducing balance

Investment property
Included in fair value of investment property is freehold land of £2,434,704 (2024 - £1,100,000) which is not depreciated.

Going concern
As at 31 January 2025 the company was reporting net current liabilities of £19,294 (2024 - £171,336)

Included within creditors is £123,885 (2024 - £142,915) owed by the company to the director. The director has confirmed he will not seek repayment of this loan until such time as the company has sufficient funds available.

Based on the above these accounts have been prepared on a going concern basis.

3. Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4. Tangible fixed assets
Plant and
machinery
£   
Cost
At 1 February 2024 3,673
Additions 361
At 31 January 2025 4,034
Depreciation
At 1 February 2024 3,180
Charge for year 167
At 31 January 2025 3,347
Net book value
At 31 January 2025 687
At 31 January 2024 493

Pontcanna Development Ltd (Registered number: 07079951)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. Investment property
Total
£   
Fair value
At 1 February 2024 1,100,000
Additions 1,334,704
At 31 January 2025 2,434,704
Net book value
At 31 January 2025 2,434,704
At 31 January 2024 1,100,000

Included in fair value of investment property is freehold land of £ 1,100,000 (2024 - £ 1,100,000 ) which is not depreciated.

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2024 1,100,000
Cost 1,334,704
2,434,704

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 3,576 -
Amounts owed by group undertakings 555 550
Other debtors 1,298 5
5,429 555

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts - 20,000
Other loans 6,000 6,000
Trade creditors 500 500
Tax 3,839 7,467
VAT 5,346 1,272
Other creditors 15,341 12,791
Directors' current accounts 120,228 142,915
Accrued expenses 1,319 1,260
152,573 192,205

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans - 1-2 years - 20,000
Bank loans - 2-5 years - 60,000
Bank loans more 5 yr by instal 2,025,248 424,600
Other loans - 1-2 years 2,000 6,000
Other loans - 2-5 years - 2,000
2,027,248 512,600

Pontcanna Development Ltd (Registered number: 07079951)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

8. Creditors: amounts falling due after more than one year - continued
2025 2024
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,025,248 424,600

9. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year - 170

10. Directors' advances, credits and guarantees

The following amounts owed a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
Mr C Voyle
Balance outstanding at start of year 142,915 144,015
Amounts advanced 900 -
Amounts repaid (23,587 ) (1,100 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 120,228 142,915

No interest is charged on this loan and there is no fixed date of repayment.

11. Ultimate controlling party

The ultimate controlling party is Mr C Voyle.