PARTRIDGE PROPERTY MANAGEMENT LIMITED


Director	PARTRIDGE, Christopher


Registered Address	251 London Road
	Clacton-On-Sea
	CO15 4EF


Registered Number	13521523 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		534,195		534,334
			534,195		534,334
Current assets
Cash at bank and on hand		1,417		5,564
		1,417		5,564
Creditors amounts falling due within one year	4	(73,300)		(72,626)
Net current assets (liabilities)			(71,883)		(67,062)
Total assets less current liabilities			462,312		467,272
Creditors amounts falling due after one year	5		(464,442)		(464,442)
Net assets			(2,130)		2,830
Capital and reserves
Called up share capital			1		1
Profit and loss account			(2,131)		2,829
Shareholders' funds			(2,130)		2,830

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 Director acknowledges 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 Director on 15 October 2025, and are signed on its behalf by:

PARTRIDGE, Christopher
Director
Registered Company No. 13521523

PARTRIDGE PROPERTY MANAGEMENT LIMITED

Notes to the Financial Statements
for the year ended 31 July 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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.

	Going concern
	The financial statements have been prepared on a going concern basis, despite total assets less current liabilities of £2,130. The director will continue to support the company over the next 12 months.

	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 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.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

	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	0		0

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 August 24	533,780	717	269	534,766
At 31 July 25	533,780	717	269	534,766
Depreciation and impairment
At 01 August 24	-	314	118	432
Charge for year	-	101	38	139
At 31 July 25	-	415	156	571
Net book value
At 31 July 25	533,780	302	113	534,195
At 31 July 24	533,780	403	151	534,334

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	14	442
Other creditors	71,984	70,882
Accrued liabilities and deferred income	1,302	1,302
Total	73,300	72,626


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	464,442	464,442
Total	464,442	464,442

6.	Directors advances, credits and guarantees
	Included within other creditors are amounts due to the director of £71,984 (2024 - £70,882). Interest has not been charged during the year.