Company registration number: 00870102
COMPANY INFORMATION
CONTENTS
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
Page 1
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 December 2025 .
The notes on pages 3 to 4 form part of these financial statements.
Page 2
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Periander Investments Limited is a private company, limited by shares, registered in England and Wales, registration number is 00870102. The registered office is 105 - 107 Bath Road, Cheltenham, GL53 7LE.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
FRS 102 requires investment properties to be measured at fair value through profit and loss. The directors have departed from FRS 102 and the investment properties are held at cost less impairment in the financial statements. The directors do not consider it economically viable to seek annual valuations to obtain the fair value of the properties each year and therefore continue to hold these at cost.
No depreciation has been charged on the investment properties on the grounds that in the directors opinion the residual value would exceed the current cost the properties are held at in the accounts.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Page 3
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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The parent of the smallest group for which consolidated financial statements are drawn up is Ceres Estates Limited. The address of their registered office is 105-107 Bath Road, Cheltenham, GL53 7LE.
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