REGISTERED NUMBER: 13127285 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

PIA Partners (Land) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Green

Miss G L Sharples

REGISTERED OFFICE:

Seagreen

Turner Street

Redcar

Cleveland

TS10 1AZ

REGISTERED NUMBER:

13127285 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Investment property

4

-

400,000

CURRENT ASSETS

Debtors

5

50,431

410

Cash at bank

54,737

173

105,168

583

CREDITORS

Amounts falling due within one year

6

101,187

205,524

NET CURRENT ASSETS/(LIABILITIES)

3,981

(204,941

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,981

195,059

PROVISIONS FOR LIABILITIES

-

49,245

NET ASSETS

3,981

145,814

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Fair value reserve

8

-

147,735

Retained earnings

2,981

(2,921

)

SHAREHOLDERS' FUNDS

3,981

145,814

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Miss G L Sharples - Director

1.	STATUTORY INFORMATION

PIA Partners (Land) 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

400,000

Disposals

(400,000

)

At 31 January 2025

-

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

400,000

During the year the company disposed of its investment property for £400,000, realising a profit on disposal of £195,810. The resulting profit, after tax, was distributed via dividend (amounting to £140,000) to the parent company.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

150

-

Other debtors

50,281

410

50,431

410

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

30,034

204,498

Taxation and social security

48,634

-

Other creditors

22,519

1,026

101,187

205,524

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary A

£1

1,000

1,000

8.

RESERVES

Fair

value

reserve

£

At 1 February 2024

147,735

Fair value adjustment

(147,735

)

At 31 January 2025

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

S J Green and Miss G L Sharples

Balance outstanding at start of year

-

-

Amounts advanced

50,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,000

-

The amounts advanced to the directors are repayable on demand. Interest was charged at a rate of 2.25% on the overdrawn balance. This balance has been repaid since the year-end.