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Registered Number: 14636232
England and Wales
PESS PROPERTIES LTD
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

PESS PROPERTIES LTD Contents Page For the year ended 28 February 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

PESS PROPERTIES LTD Accountants' Report For the year ended 28 February 2026
Accountants report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. HPJ Accountancy & Consultancy 28 February 2026 .................................................... HPJ Accountancy & Consultancy Suite 5.6, 5th Floor Standard Buildings 94 Hope Street GLASGOW G2 6PH 22 April 2026 1

PESS PROPERTIES LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 161,896 |  | 161,896
|  | 161,896 |  | 161,896
Current assets |  |  |
Cash at bank and in hand |  | 15,308 |  | 13,277
Creditors: amount falling due within one year |  | (3,526) |  | (14,559)
Net current assets |  | 11,782 |  | (1,282)
Total assets less current liabilities |  | 173,678 |  | 160,614
Creditors: amount falling due after more than one year |  | (166,432) |  | (161,495)
Net assets |  | 7,246 |  | (881)
Capital and reserves |  |  |
Profit and loss account |  | 7,246 |  | (881)
Shareholders' funds |  | 7,246 |  | (881)
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 22 April 2026 and were signed by:
------------------------------- DANIEL STAFFORD SEMWENDA Director
2

PESS PROPERTIES LTD Notes to the Abridged Financial Statements For the year ended 28 February 2026
General Information PESS PROPERTIES LTD is a private company, limited by shares, registered in England and Wales, registration number 14636232, registration address 20-22 WENLOCK ROAD, LONDON ENGLAND, N1 7GU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees There was no any employee during the period under review. Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 01 March 2025 | 161,896 |  | 161,896
Additions | - |  | -
Disposals | - |  | -
At 28 February 2026 | 161,896 |  | 161,896
Depreciation
At 01 March 2025 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 28 February 2026 | - |  | -
Net book values
Closing balance as at 28 February 2026 | 161,896 |  | 161,896
Opening balance as at 01 March 2025 | 161,896 |  | 161,896
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
2 Class A shares of £2.00 each | 4 |  | 4
| 4 |  | 4
3