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Registered number: 15718720 PIERTOTUM HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
PIERTOTUM HOLDINGS LIMITED REGISTERED NUMBER: 15718720 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property | 4 |  | 241,253
|  |  | 241,253
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 69,331 |
Cash at bank and in hand | 6 | 389 |
|  | 69,720 |
Creditors: amounts falling due within one year | 7 | (141,700) |
Net current (liabilities)/assets |  |  | (71,980)
Total assets less current liabilities |  |  | 169,273
Creditors: amounts falling due after more than one year | 8 |  | (172,500)
Net (liabilities)/assets |  |  | (3,227)
Capital and reserves |  |  |
Called up share capital |  |  | 30
Profit and loss account |  |  | (3,257)
|  |  | (3,227)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
PIERTOTUM HOLDINGS LIMITED REGISTERED NUMBER: 15718720 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 February 2026.
T W Stephens
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PIERTOTUM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
1. | General information
Piertotum Holdings Limited ("the Company") is a Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. The principal activity of the company from the date of commencement of trading on 3 October 2024 was that of property investment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental income Rental income from operating leases is recognised on a straight line basis over the term of the lease.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | 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. Page 3
PIERTOTUM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term 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
| The average monthly number of employees, including directors, during the period was 1.
4. | Investment property
|  | Investment property
|  | £
| Valuation |
| Additions at cost | 241,253
| At 31 May 2025 | 241,253
The 2025 valuations were made by the director, on an open market value basis.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 69,331
|  | 69,331
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PIERTOTUM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 389
|  | 389
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 139,000
| Accruals and deferred income | 2,700
|  | 141,700
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 172,500
|  | 172,500
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due after more than 5 years |
| Bank loans | 172,500
|  | 172,500
|  | 172,500
Page 5
PIERTOTUM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
10. | Related party transactions
| As at the year end the director owed the company £69,331. As at the year end the company owed £139,000 to company under common control.
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