Pierpont Rose Investments Limited

Registered number

00926272

Unaudited Filleted Accounts

31 March 2025

Pierpont Rose Investments Limited
Registered number:		00926272
Balance Sheet
as at 31 March 2025

	Notes		2025			2024
£				£
Fixed assets
Tangible assets	3		716			954
Investments	4		6,390,000			6,390,000
			6,390,716			6,390,954

Current assets
Debtors	5	111,169			109,979
Cash at bank and in hand		22,113			54,093
		133,282			164,072

Creditors: amounts falling due within one year	6	(1,719,639)			(1,677,858)

Net current liabilities			(1,586,357)			(1,513,786)

Total assets less current liabilities			4,804,359			4,877,168

Creditors: amounts falling due after more than one year	7		(2,887,500)			(2,967,500)

Provisions for liabilities			(122,305)			(128,172)

Net assets			1,794,554			1,781,496

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,794,454			1,781,396

Shareholder's funds			1,794,554			1,781,496

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R J Parkin
Director
Approved by the board on 22 December 2025

Pierpont Rose Investments Limited
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance basis
	Computer equipment			33% straight line
	Fixtures, fittings, tools and equipment			25% reducing balance basis

	Investment property
	Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at costs, which includes the purchase price and any attributable expenditure. Subsequently it is measured at fair value at the balance sheet date. Changes in fair value are recognised in the profit and loss account.

	Where fair value cannot be achieved without undue cost or effort, investment property is accounted for a tangible fixed assets.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Computer equipment		Fixtures, fittings and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	1,000		70,829		500		72,329
	Disposals	(1,000)		-		-		(1,000)
	At 31 March 2025	-		70,829		500		71,329

	Depreciation
	At 1 April 2024	1,000		69,876		499		71,375
	Charge for the year	-		238		-		238
	On disposals	(1,000)		-		-		(1,000)
	At 31 March 2025	-		70,114		499		70,613

	Net book value
	At 31 March 2025	-		715		1		716
	At 31 March 2024	-		953		1		954


4	Investment property
£
	Cost
	At 1 April 2024							6,390,000

	At 31 March 2025							6,390,000

	Investment property comprises freehold and leasehold property. The fair value of the investment property has been arrived at on the basis of an open market valuation carried out by the directors of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5	Debtors					2025		2024
£							£

	Trade debtors					111,169		109,979


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					109,662		80,000
	Trade creditors					33,978		67,302
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					1,364,028		1,282,078
	Taxation and social security costs					23,250		21,320
	Other creditors					188,721		227,158
						1,719,639		1,677,858


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,887,500		2,967,500


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					2,967,500		3,047,500

	On 28 February 1994, The Royal Bank of Scotland Plc entered a fixed and floating charge over the undertaking and all property and assets present and future.

	On 1 May 2001, The Royal Bank of Scotland Plc entered a fixed and floating charge over the freehold land, East side of the Stratford Road, Solihull, West Midlands.

	On 1 June 2009, The Royal Bank of Scotland Plc entered a fixed charge over 15 High Street, Alcester B49 5AE.

	On 1 June 2009, The Royal Bank of Scotland Plc entered a fixed charge over 51-52 Load Street, Bewdley DY12 2AP.

	On 1 June 2009, The Royal Bank of Scotland Plc entered a fixed and floating charge over The Bank Hotel, High Street, Knowle B93 0JU.

	On 1 June 2009, The Royal Bank of Scotland Plc entered a fixed and floating charge over 132 Widney Lane, Solihull B91 3LH.

	On 31 March 2010, The Royal Bank of Scotland Plc entered a fixed and floating charge over the freehold land and building at Parkfield Court, Summer Road/Parkfield Road, Coleshill, North Warwickshire.


9	Related party transactions

	At the balance sheet date, the company owed £1,364,028 (2024: £1,282,078) to a company with significant influence.


10	Controlling party

	The immediate controlling party is Pierpont Rose Holdings Limited, who own 100% of the issued share capital and who are registered in England and Wales.


11	Other information

	Pierpont Rose Investments Limited is a private company limited by shares and incorporated in England. Its registered office is 132 Widney Lane, Solihullm West Midlands, B91 3LH.