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Registered number: 12752404
Pebena Properties Ltd
Financial Statements
For The Year Ended 31 March 2025
Greystone Advisory Limited
1 St James Court
Friar Gate
Derby
DE1 1BT
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12752404
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 159 314
159 314
CURRENT ASSETS
Cash at bank and in hand 83,621 79,151
83,621 79,151
Creditors: Amounts Falling Due Within One Year 5 (95,904 ) (83,852 )
NET CURRENT ASSETS (LIABILITIES) (12,283 ) (4,701 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,124 ) (4,387 )
NET LIABILITIES (12,124 ) (4,387 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (12,126 ) (4,389 )
SHAREHOLDERS' FUNDS (12,124) (4,387)
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Elizabeth Nadin
Director
24th September 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pebena Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12752404 . The registered office is 196 Lambourn Drive, Allestree, Derby, DE22 2UR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold .
Plant & Machinery 25% Straight line
Fixtures & Fittings 25% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 380 3,001 3,381
As at 31 March 2025 380 3,001 3,381
Depreciation
As at 1 April 2024 166 2,901 3,067
Provided during the period 54 101 155
As at 31 March 2025 220 3,002 3,222
Net Book Value
As at 31 March 2025 160 (1 ) 159
As at 1 April 2024 214 100 314
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2 ) -
Other taxes and social security 478 -
Accruals and deferred income 1,066 720
Directors' loan accounts 94,362 83,132
95,904 83,852
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3