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Registered number: 11271202
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 28 FEBRUARY 2025
| PRIETO GARNER LIMITED
PRIETO GARNER LIMITED |  |
COMPANY INFORMATION
Directors | Dr L Church
| Mrs M Church
Registered number | 11271202
Registered office | 3000a Parkway
| Whiteley
| Fareham
| Hampshire
| PO15 7FX
Trading Address | Flat 7
| St Michael's Court
| 57 The Street
| Ashtead
| KT21 1AA
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
PRIETO GARNER LIMITED REGISTERED NUMBER:11271202 |  |
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 345,000 |  | 330,000
|  |  | 345,000 |  | 330,000
Current assets |  |  |  |  |
Cash at bank and in hand |  | 1,728 |  | 5,500 |
|  | 1,728 |  | 5,500 |
Creditors: amounts falling due within one year | 5 | (210,951) |  | (204,818) |
Net current liabilities |  |  | (209,223) |  | (199,318)
Total assets less current liabilities |  |  | 135,777 |  | 130,682
Creditors: amounts falling due after more than one year | 6 |  | (198,386) |  | (198,419)
Net liabilities |  |  | (62,609) |  | (67,737)
Page 1
PRIETO GARNER LIMITED REGISTERED NUMBER:11271202 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (62,709) |  | (67,837)
|  |  | (62,609) |  | (67,737)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Dr L Church
Director
Date: 19 November 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
PRIETO GARNER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Prieto Garner Limited is a private company, limited by shares, Incorporated in England and Wales. The company's registered number and registered office address can be found on the company information page. The Company's functional and presentational currency is GBP and is 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the period end date, the company's liabilities exceed its assets, therefore the company is reliant on the continued support provided to it by Occupational Psychiatry Limited. The director has confirmed that they will not withdraw the support until the company has sufficient means to repay them. The director considers that the company is able to meet its obligations as they fall due for the foreseeable future. As a result, the accounts have been prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
PRIETO GARNER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Creditors
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.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 330,000
| Surplus on revaluation | 15,000
| At 28 February 2025 | 345,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 4
PRIETO GARNER LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 208,190 | 202,190
| Accruals and deferred income | 2,761 | 2,628
|  | 210,951 | 204,818
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 198,386 | 198,419
|  | 198,386 | 198,419
| The mortgage is secured by a charge created on 7 September 2018 on the Investment property. The total amount of liabilities included above are repayable more than five years after the reporting date, repayable other than by instalments.
Page 5