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Registered number: 11297101 PINKSTAR PROPERTIES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
PINKSTAR PROPERTIES LTD REGISTERED NUMBER: 11297101 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 8,975,158 |  | 8,975,158
|  |  | 8,975,158 |  | 8,975,158
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 239,096 |  | 152,909 |
Cash at bank and in hand | 6 | 272,387 |  | 22,918 |
|  | 511,483 |  | 175,827 |
Creditors: amounts falling due within one year | 7 | (60,123) |  | (414,645) |
Net current assets/(liabilities) |  |  | 451,360 |  | (238,818)
Total assets less current liabilities |  |  | 9,426,518 |  | 8,736,340
Creditors: amounts falling due after more than one year | 8 |  | (5,473,303) |  | (4,713,923)
Net assets |  |  | 3,953,215 |  | 4,022,417
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Share premium account |  |  | 3,830,306 |  | 3,830,306
Profit and loss account |  |  | 122,809 |  | 192,011
|  |  | 3,953,215 |  | 4,022,417
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PINKSTAR PROPERTIES LTD REGISTERED NUMBER: 11297101 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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 income statement 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 on 7 April 2026.
Leon Samuels
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
PINKSTAR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares, registered and incorporated in England & Wales. The address of the registered office is First Floor, Unit 3 Cumbrian House, 217 Marsh Wall, London, E14 9FJ. 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | 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. Page 3
PINKSTAR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.6 | 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 reporting date in the countries where the Company operates and generates income.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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 (2024 - 1).
Page 4
PINKSTAR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Investment property
|  | Freehold investment property | Long term leasehold investment property | Total
|  | £ | £ | £
| Valuation |  |  |
| At 1 April 2024 | 2,738,158 | 6,237,000 | 8,975,158
| At 31 March 2025 | 2,738,158 | 6,237,000 | 8,975,158
The 2025 valuations were made by director, on an open market value basis.
Page 5
PINKSTAR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 239,096 | 152,909
|  | 239,096 | 152,909
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 272,387 | 22,918
|  | 272,387 | 22,918
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,460 | 5,460
| Corporation tax | - | 2,042
| Other creditors | 51,453 | 404,043
| Accruals and deferred income | 3,210 | 3,100
|  | 60,123 | 414,645
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PINKSTAR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,473,303 | 4,713,923
|  | 5,473,303 | 4,713,923
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,473,303 | 4,713,051
|  | 5,473,303 | 4,713,051
| Details of security provided:
The company has loans of £5,473,303 falling due later than five years, which are secured against properties of the company. Remaining loan terms are between 8 to 30 years and interest rates range from 2% to 7%.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the reporting date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable other than by instalments | 5,473,303 | 4,713,051
|  | 5,473,303 | 4,713,051
Page 7
PINKSTAR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,460 | 5,460
|  | 5,460 | 5,460
| Amounts falling due after more than 5 years |  |
| Bank loans | 5,473,303 | 4,713,923
|  | 5,473,303 | 4,713,923
|  | 5,478,763 | 4,719,383
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.000 each | 100 | 100
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