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Company Registration No. 13562140 (England and Wales)
PAR Properties (North West) Ltd Unaudited accounts for the year ended 31 August 2025
PAR Properties (North West) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PAR Properties (North West) Ltd Company Information for the year ended 31 August 2025
Directors
Paul McMullen Ryan McMullen Alan Robinson
Company Number
13562140 (England and Wales)
Registered Office
61 Plodder Lane Farnworth Bolton BL4 0BX United Kingdom
Accountants
Daniel Sam Limited 61 Plodder Lane Farnworth Bolton BL4 0BX
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PAR Properties (North West) Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
300,000
240,000
Current assets
Debtors
5
1,363
1,685
Cash at bank and in hand
26,260
17,187
27,623
18,872
Creditors: amounts falling due within one year
6
(3,715)
(3,215)
Net current assets
23,908
15,657
Total assets less current liabilities
323,908
255,657
Creditors: amounts falling due after more than one year
7
(254,772)
(252,960)
Provisions for liabilities
Deferred tax
(11,400)
-
Net assets
57,736
2,697
Capital and reserves
Called up share capital
30
30
Profit and loss account
57,706
2,667
Shareholders' funds
57,736
2,697
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2026 and were signed on its behalf by
Alan Robinson Director Company Registration No. 13562140
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PAR Properties (North West) Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
PAR Properties (North West) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13562140. The registered office is 61 Plodder Lane, Farnworth, Bolton, BL4 0BX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025
£
Fair value at 1 September 2024
240,000
Net gain from fair value adjustments
60,000
At 31 August 2025
300,000
The directors consider the above amount to be reflective of the properties' aggregate fair value as at 31 August 2025.
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,363
1,685
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PAR Properties (North West) Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
1,862
1,790
Other creditors
303
-
Accruals
675
675
Deferred income
875
750
3,715
3,215
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
152,600
152,600
Loans from directors
102,172
100,360
254,772
252,960
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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