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Registered number: 12793116
PBT Real Estates Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12793116
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 194,645 280,000
194,645 280,000
CURRENT ASSETS
Cash at bank and in hand 84,224 74,020
84,224 74,020
Creditors: Amounts Falling Due Within One Year 5 (141,565 ) (142,312 )
NET CURRENT ASSETS (LIABILITIES) (57,341 ) (68,292 )
TOTAL ASSETS LESS CURRENT LIABILITIES 137,304 211,708
Creditors: Amounts Falling Due After More Than One Year 6 (146,836 ) (221,836 )
NET LIABILITIES (9,532 ) (10,128 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 8 36,885 36,885
Income Statement (46,418 ) (47,014 )
SHAREHOLDERS' FUNDS (9,532) (10,128)
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr Paul Toouli
Director
05/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PBT Real Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12793116 . The registered office is Suite 2, The Point, Mayfield Road, Ilkley, LS29 8FL.
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 No Depreciation
Fixtures & Fittings 20% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 May 2024 280,000
Disposals (85,355 )
As at 30 April 2025 194,645
Net Book Value
As at 30 April 2025 194,645
As at 1 May 2024 280,000
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5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 3,355 3,355
Accruals and deferred income 714 714
Director's loan account 72,150 72,597
Amounts owed to other participating interests 65,346 65,646
141,565 142,312
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 146,836 221,836
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Revaluation Reserve
£
As at 1 May 2024 36,885
As at 30 April 2025 36,885
9. Related Party Transactions
Included within other creditors is an amount due to PBT Consulting Limited, a company under common ownership. This amounts to £2,896 (2024: £2,896) and is interest free and repayable on demand.
Included within other creditors is an amount due to PBT Holdings Limited, the parent company. This amounts to £62,450 (2024: £62,750) and is interest free and repayable on demand.
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