REGISTERED NUMBER: 13915281 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

PINE WALK HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr JG Ward

Mrs J Ward

Mr DM Ward

SECRETARY:

Mrs J Ward

REGISTERED OFFICE:

4-6 Ireton Avenue

Leicester

LE4 9EU

REGISTERED NUMBER:

13915281 (England and Wales)

FIXED ASSETS

Investments

4

52

52

Investment property

5

863,079

863,079

863,131

863,131

CURRENT ASSETS

Debtors

6

2,558

-

Cash at bank and in hand

2,603

3,400

5,161

3,400

CREDITORS

Amounts falling due within one year

7

330,541

326,272

NET CURRENT LIABILITIES

(325,380

)

(322,872

)

TOTAL ASSETS LESS CURRENT LIABILITIES

537,751

540,259

CREDITORS

Amounts falling due after more than one year

8

505,273

526,635

NET ASSETS

32,478

13,624

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

32,374

13,520

32,478

13,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mrs J Ward - Director

1.	STATUTORY INFORMATION

Pine Walk Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company is a parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Operating leases

Rental income from operating leases is credited to the Income Statement on a straight line basis over the lease term.

Creditors

Short term trade 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 AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

52

NET BOOK VALUE

At 30 June 2025

52

At 30 June 2024

52

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

863,079

NET BOOK VALUE

At 30 June 2025

863,079

At 30 June 2024

863,079

The director has reviewed the investment property valuation during the year and has deemed the current valuation as appropriate.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

2,558

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

47,376

47,376

Trade creditors

2,035

6,634

Amounts owed to group undertakings

114,017

110,679

Taxation

5,682

2,943

VAT

3,000

2,375

Other creditors

150,010

150,010

Directors' current accounts

7,221

5,115

Accruals and deferred income

1,200

1,140

330,541

326,272

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

47,376

47,376

Bank loans - 2-5 years

138,474

138,474

Bank loans more than 5 years

by instalment

319,423

340,785

505,273

526,635

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

by instalment

319,423

340,785

319,423

340,785

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

552,649

574,011

National Westminster Bank PLC holds a fixed charge over the property in the company.

10.	RELATED PARTY DISCLOSURES

At the year end, the company owed £150,010 (2024 - £150,010) to Complete Roof Solutions Limited.

At the year end, the company owed £7,221 (2024 - £5,115) to the directors.

No interest was charged on the above balances.