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Registered Number: 03290021
England and Wales

 

 

 

THE PIED A TERRE PROPERTY COMPANY LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of The Pied a Terre Property Company Limited for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Pied a Terre Property Company Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of The Pied a Terre Property Company Limited, as a body, in accordance with the terms of our engagement letter dated 27 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Pied a Terre Property Company Limited and state those matters that we have agreed to state to the Board of Directors of The Pied a Terre Property Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Pied a Terre Property Company Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The Pied a Terre Property Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Pied a Terre Property Company Limited. You consider that The Pied a Terre Property Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Pied a Terre Property Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.



....................................................
Cole Accounting Limited
Clarendon House
42 Clarence Street
Cheltenham
Gloucestershire
GL50 3PL
27 December 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 956,522    956,522 
956,522    956,522 
Current assets      
Debtors   1,128 
Cash at bank and in hand 4,418    3,840 
4,418    4,968 
Creditors: amount falling due within one year (148,656)   (3,072)
Net current assets (144,238)   1,896 
 
Total assets less current liabilities 812,284    958,418 
Creditors: amount falling due after more than one year (971,737)   (1,053,976)
Provisions for liabilities (72,264)   (72,264)
Net assets (231,717)   (167,822)
 

Capital and reserves
     
Called up share capital 4 500    500 
Profit and loss account (232,217)   (168,322)
Shareholders' funds (231,717)   (167,822)
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 27 December 2025 and were signed by:


-------------------------------
Nicholas Tucker Brown
Director
2
General Information
The Pied a Terre Property Company Limited is a private company, limited by shares, registered in England and Wales, registration number 03290021, registration address Queenwood Lodge, Prestbury, Cheltenham, Gloucestershire, GL52 3NG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 April 2024 956,522    956,522 
Additions  
Disposals  
At 31 March 2025 956,522    956,522 
Depreciation
At 01 April 2024  
Charge for year  
On disposals  
At 31 March 2025  
Net book values
Closing balance as at 31 March 2025 956,522    956,522 
Opening balance as at 01 April 2024 956,522    956,522 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
500 Capital shares of £1.00 each 500    500 
500    500 

3