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Registered Number: 08512299
England and Wales
PARENT PROPERTIES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Parent Properties Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 144,758 |  | 218,928
|  | 144,758 |  | 218,928
Current assets |  |  |
Debtors | 4 | 34,555 |  | 37,923
Cash at bank and in hand |  | 1,573 |  | 20,060
|  | 36,128 |  | 57,983
Creditors: amount falling due within one year | 5 | (36,263) |  | (139,051)
Net current assets |  | (135) |  | (81,068)
Total assets less current liabilities |  | 144,623 |  | 137,860
Creditors: amount falling due after more than one year | 6 | 0 |  | (37,414)
Provisions for liabilities | 7 | (5,682) |  | (6,136)
Net assets |  | 138,941 |  | 94,310
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 138,841 |  | 94,210
Shareholders' funds |  | 138,941 |  | 94,310
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. 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 financial statements were approved by the board of directors on 29 January 2026 and were signed on its behalf by:
------------------------------- Peter Joseph Lawson Director
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Parent Properties Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Parent Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 08512299, registration address 5 Lanark Close, Sunderland, Tyne and Wear, SR4 8RL. 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(1A) 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. Going concern basis The financial statements are prepared under the going concern convention and the directors have indicated their agreement to their continuing support 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. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. 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 : 3).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | 42,468 |  | 5,682 |  | 188,249 |  | 236,399
Additions | - |  | - |  | - |  | -
Disposals | (42,468) |  | - |  | (75,426) |  | (117,894)
Revaluations | - |  | - |  | 29,907 |  | 29,907
At 31 May 2025 | - |  | 5,682 |  | 142,730 |  | 148,412
Depreciation
At 01 June 2024 | 14,325 |  | 3,147 |  | - |  | 17,472
Charge for year | - |  | 507 |  | - |  | 507
On disposals | (14,325) |  | - |  | - |  | (14,325)
At 31 May 2025 | - |  | 3,654 |  | - |  | 3,654
Net book values
Closing balance as at 31 May 2025 | - |  | 2,028 |  | 142,730 |  | 144,758
Opening balance as at 01 June 2024 | 28,143 |  | 2,535 |  | 188,250 |  | 218,928
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 837
Prepayments & Accrued Income | 0 |  | 2,034
CIS Control Account | 31,691 |  | 31,691
VAT | 2,864 |  | 3,361
| 34,555 |  | 37,923
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bounce Back Loan- Due Within 1 Year | 0 |  | 8,420
Corporation Tax | 9,827 |  | 19,604
Accrued Expenses | 2,521 |  | 2,520
Directors' Current Accounts | 23,915 |  | 108,507
| 36,263 |  | 139,051
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Mortgage- More than 1 Year | 0 |  | 29,414
Bounce Back Loan- More than 1 Year | 0 |  | 8,000
| 0 |  | 37,414
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 5,682 |  | 6,136
| 5,682 |  | 6,136
8. | Disclosure of Controlling Party For the whole of the period under review the company was under the control of P Lawson, M Avery and J Avery, directors of the company.
9. | Directors advances, credits and guarantees Included in creditors: amounts due within one year, are amounts owed to the Directors of £23,915 (2024-£108,507)
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