PCH Property Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13237036

PCH Property Limited

Filleted Unaudited Financial Statements

31 March 2025

PCH Property Limited

Financial Statements

Year ended 31 March 2025

Contents	Pages

Balance sheet	1

Notes to the financial statements	2 to 3

PCH Property Limited

Balance Sheet

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	183,273	183,273

Current assets

Cash at bank and in hand	14,198	422

Creditors: amounts falling due within one year	6	61,882	53,864
		--------	--------
Net current liabilities		47,684	53,442
		---------	---------
Total assets less current liabilities		135,589	129,831

Creditors: amounts falling due after more than one year	7	135,023	135,023
		---------	---------
Net assets/(liabilities)		566	( 5,192)
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	466	( 5,292)
	----	-------
Shareholders funds/(deficit)	566	( 5,192)
	----	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 5 December 2025 , and are signed on behalf of the board by:

Mr G Cichosz
Director

Company registration number: 13237036

PCH Property Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 29 King Street, Newcastle-under-Lyme, ST5 1JE, Staffordshire.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

The turnover shown in the profit and loss account represents rental income receivable during the year. Turnover is recognised when the company obtains the right to receive consideration for services provided.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Investment property

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost and subsequently remeasured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit and loss in the period in which they arise.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Cash at bank and in hand This comprises cash at bank.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Investment property
	£
Cost
At 1 April 2024 and 31 March 2025	183,273
	---------
Depreciation
At 1 April 2024 and 31 March 2025	–
	---------
Carrying amount
At 31 March 2025	183,273
	---------
At 31 March 2024	183,273
	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	179	–
Other creditors	61,703	53,864
	--------	--------
	61,882	53,864
	--------	--------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	135,023	135,023
	---------	---------

The bank loan is secured on the assets of the company.

The company has a charge in favour of Foundation Home Loans which includes the property 2 William Langham Drive, Stoke-on-Trent, ST4 8ZH.