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Registered number: 10327328 PELTLAND HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
PELTLAND HOLDINGS LIMITED REGISTERED NUMBER: 10327328 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 114,908 |  | 98,846
Investment property | 5 |  | 1,726,210 |  | 1,726,210
|  |  | 1,841,118 |  | 1,825,056
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,182,322 |  | 7,084,356 |
Cash at bank and in hand | 7 | 120,722 |  | 140,322 |
|  | 7,303,044 |  | 7,224,678 |
Creditors: amounts falling due within one year | 8 | (1,647,718) |  | (1,720,883) |
Net current assets |  |  | 5,655,326 |  | 5,503,795
Total assets less current liabilities |  |  | 7,496,444 |  | 7,328,851
Creditors: amounts falling due after more than one year | 9 |  | (236,868) |  | (242,222)
Net assets |  |  | 7,259,576 |  | 7,086,629
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 206 |  | 206
Profit and loss account |  |  | 7,259,370 |  | 7,086,423
|  |  | 7,259,576 |  | 7,086,629
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PELTLAND HOLDINGS LIMITED REGISTERED NUMBER: 10327328 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A L Michaels
Director
Date: 17 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
PELTLAND HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Peltland Holdings Limited is a private company limited by shares and incorporated in England & Wales (registered number: 10327328). The registered office of the company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 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:
| 2.2 | Investment property
Investment property is carried at fair value determined annually by the directors 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.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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. Page 3
PELTLAND HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 98,846
| Additions | 16,062
| At 31 March 2025 | 114,908
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PELTLAND HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 1,726,210
| At 31 March 2025 | 1,726,210
The 2025 valuations were made by the Directors, on an open market value for existing use basis.
| At 31 March 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,726,210 | 1,726,210
|  | 1,726,210 | 1,726,210
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 882,399 | 128,037
| Other debtors | 6,299,923 | 6,956,319
|  | 7,182,322 | 7,084,356
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 120,722 | 140,322
|  | 120,722 | 140,322
Page 5
PELTLAND HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 20,000 | 20,000
| Corporation tax | 53,250 | 41,286
| Other creditors | 1,562,277 | 1,647,406
| Accruals and deferred income | 12,191 | 12,191
|  | 1,647,718 | 1,720,883
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 236,868 | 242,222
|  | 236,868 | 242,222
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 20,000 | 20,000
|  | 20,000 | 20,000
| Amounts falling due 1-2 years |  |
| Bank loans | 236,868 | 242,222
|  | 236,868 | 242,222
|  | 256,868 | 262,222
Page 6