Companies House 15867788 2025-07-31 2025-07-31 2024-07-31 false iso4217:GBP xbrli:pure 15867788 2025-07-31 15867788 2024-07-31 2025-07-31 15867788 curr:PoundSterling 2024-07-31 2025-07-31 15867788 uk-bus:PrivateLimitedCompanyLtd 2024-07-31 2025-07-31 15867788 uk-bus:FRS102 2024-07-31 2025-07-31 15867788 uk-bus:AuditExempt-NoAccountantsReport 2024-07-31 2025-07-31 15867788 uk-bus:FullAccounts 2024-07-31 2025-07-31 15867788 uk-bus:RegisteredOffice 2024-07-31 2025-07-31 15867788 uk-bus:Director1 2024-07-31 2025-07-31 15867788 uk-bus:Director2 2024-07-31 2025-07-31 15867788 uk-bus:Director3 2024-07-31 2025-07-31 15867788 uk-bus:Director4 2024-07-31 2025-07-31 15867788 uk-bus:Director5 2024-07-31 2025-07-31 15867788 uk-bus:Director6 2024-07-31 2025-07-31 15867788 uk-bus:Director7 2024-07-31 2025-07-31 15867788 uk-bus:Director8 2024-07-31 2025-07-31 15867788 uk-bus:Director9 2024-07-31 2025-07-31 15867788 uk-bus:Director10 2024-07-31 2025-07-31 15867788 uk-bus:Director11 2024-07-31 2025-07-31 15867788 uk-bus:Director12 2024-07-31 2025-07-31 15867788 uk-bus:Director13 2024-07-31 2025-07-31 15867788 uk-bus:Director14 2024-07-31 2025-07-31 15867788 uk-bus:Director15 2024-07-31 2025-07-31 15867788 uk-bus:Director16 2024-07-31 2025-07-31 15867788 uk-bus:Director17 2024-07-31 2025-07-31 15867788 uk-bus:Director18 2024-07-31 2025-07-31 15867788 uk-bus:Director19 2024-07-31 2025-07-31 15867788 uk-bus:Director20 2024-07-31 2025-07-31 15867788 uk-bus:Director21 2024-07-31 2025-07-31 15867788 uk-bus:CompanySecretary1 2024-07-31 2025-07-31 15867788 core:AfterOneYear 2025-07-31 15867788 core:WithinOneYear 2025-07-31 15867788 core:WithinOneYear 2024-07-31 2025-07-31 15867788 core:AfterOneYear 2025-07-31 15867788 core:AfterOneYear 2024-07-31 2025-07-31 15867788 core:ShareCapital 2025-07-31 15867788 core:SharePremium 2025-07-31 15867788 core:OtherReservesSubtotal 2025-07-31 15867788 core:RevaluationReserve 2025-07-31 15867788 core:RetainedEarningsAccumulatedLosses 2025-07-31 15867788 1 2024-07-31 2025-07-31 15867788 2 2024-07-31 2025-07-31 15867788 3 2024-07-31 2025-07-31 15867788 core:LandBuildings 2024-07-31 2025-07-31 15867788 core:LandBuildings 2025-07-31 15867788 core:PlantMachinery 2024-07-31 2025-07-31 15867788 core:PlantMachinery 2025-07-31 15867788 core:FurnitureFittingsToolsEquipment 2024-07-31 2025-07-31 15867788 core:FurnitureFittingsToolsEquipment 2025-07-31 15867788 core:OfficeEquipment 2024-07-31 2025-07-31 15867788 core:OfficeEquipment 2025-07-31 15867788 core:Vehicles 2024-07-31 2025-07-31 15867788 core:Vehicles 2025-07-31 15867788 core:NetGoodwill 2024-07-31 2025-07-31 15867788 core:NetGoodwill 2025-07-31 15867788 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 2025-07-31 15867788 core:IntangibleAssetsOtherThanGoodwill 2025-07-31

# P.E,KELSALL PROPERTIES LIMITED

## Company Registration Number:
15867788 (England and Wales)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 31 July 2024

## End date: 31 July 2025

# P.E,KELSALL PROPERTIES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# P.E,KELSALL PROPERTIES LIMITED

Directors' report period ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Directors

The director shown below has held office during the whole of the period from
31 July 2024 to 31 July 2025

Philip Edward Kelsall

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 March 2026

And signed on behalf of the board by:
Name: Philip Edward Kelsall
Status: Director

# P.E,KELSALL PROPERTIES LIMITED

## Balance sheet

As at 31 July 2025

| Notes | 2025
--- | --- | ---
|  | £
Fixed assets
Investments: | 3 | 147,157 |
Total fixed assets: |  | 147,157
Current assets
Debtors: | 4 | 126 |
Cash at bank and in hand: |  | 2,441 |
Total current assets: |  | 2,567
Creditors: amounts falling due within one year: | 5 | ( 58,053 ) |
Net current assets (liabilities): |  | (55,486)
Total assets less current liabilities: |  | 91,671
Creditors: amounts falling due after more than one year: | 6 | ( 93,190 ) |
Total net assets (liabilities): |  | (1,519)
Capital and reserves
Called up share capital: |  | 1 |
Profit and loss account: |  | (1,520 ) |
Total Shareholders' funds: |  | ( 1,519 )

The notes form part of these financial statements

# P.E,KELSALL PROPERTIES LIMITED

## Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 18 March 2026
and signed on behalf of the board by:

Name: Philip Edward Kelsall
Status: Director

The notes form part of these financial statements

# P.E,KELSALL PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Other accounting policies

  Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

# P.E,KELSALL PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 0 |

# P.E,KELSALL PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Fixed assets investments note

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

# P.E,KELSALL PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Debtors

| 2025
--- | ---
| £
Other debtors | 126 |
Total | 126

# P.E,KELSALL PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 5. Creditors: amounts falling due within one year note

| 2025
--- | ---
| £
Bank loans and overdrafts | 7,711 |
Other creditors | 50,342 |
Total | 58,053

Included in other creditors is a loan from the director of £49,000. This loan is interest free.

# P.E,KELSALL PROPERTIES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025
--- | ---
| £
Bank loans and overdrafts | 93,190 |
Total | 93,190