REGISTERED NUMBER: 08684597 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

PIGUET PROPERTIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Niraj Manilal Shah

REGISTERED OFFICE:

6 Carlyle Lodge

33 Richmond Road

New Barnet

Hertfordshire

EN5 1SA

REGISTERED NUMBER:

08684597 (England and Wales)

ACCOUNTANTS:

Capitax Financial Limited

Devonshire House

582 Honeypot Lane

Stanmore

MIDDLESEX

HA7 1JS

FIXED ASSETS

Investments

4

130,130

130,130

Investment property

5

540,000

540,000

670,130

670,130

CURRENT ASSETS

Debtors

6

1,012,419

1,013,897

Cash at bank

158,226

147,925

1,170,645

1,161,822

CREDITORS

Amounts falling due within one year

7

1,475,634

1,555,806

NET CURRENT LIABILITIES

(304,989

)

(393,984

)

TOTAL ASSETS LESS CURRENT LIABILITIES

365,141

276,146

PROVISIONS FOR LIABILITIES

14,857

14,857

NET ASSETS

350,284

261,289

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

63,336

63,336

Retained earnings

286,848

197,853

SHAREHOLDERS' FUNDS

350,284

261,289

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

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 director and authorised for issue on 31 October 2025 and were signed by:

Mr Niraj Manilal Shah - Director

1.	STATUTORY INFORMATION

PIGUET PROPERTIES 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.

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.

Turnover

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

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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

and 30 September 2025

130,130

NET BOOK VALUE

At 30 September 2025

130,130

At 30 September 2024

130,130

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

540,000

NET BOOK VALUE

At 30 September 2025

540,000

At 30 September 2024

540,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

78,193

Cost

461,807

540,000

6.

DEBTORS

30.9.25

30.9.24

£

£

Amounts falling due within one year:

Trade debtors

-

1,227

Other debtors

1,419

1,670

1,419

2,897

Amounts falling due after more than one year:

Other debtors

1,011,000

1,011,000

Aggregate amounts

1,012,419

1,013,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

34

-

Taxation and social security

29,535

23,303

Other creditors

1,446,065

1,532,503

1,475,634

1,555,806

8.

RESERVES

Fair

value

reserve

£

At 1 October 2024

and 30 September 2025

63,336

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year ended 30 September 2025, Piguet Properties Ltd owed £1,442,915 to its director. This amount is reflected in the director's loan accounts in credit balances, which is shown as part of Other creditors under Creditors due within one year. Please be advised that the director have agreed to provide this loan on an interest free basis and the loan is repayable on demand.