T M Diviney 0 0 0 31 August 2025 0.00 0.00 0 0 0 0 1 September 2024 0 1654000 1654000 1654000 1654000 36379 35030 28547 27197 2832 2832 5000 5001 Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress include labour costs and attributable overheads.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principal activity of the company during the year was the development of building projects.28 April 2026 The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 31 August 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.11150 11150 10150 10150 1000 1000 11150 11150 1665150 1665150 1665150 1665150 1701529 1700180 2499 2659 1699030 1697521 31 August 2025 Financial Statements Paddington Packet Boat Developments Limited 10899799 Financials UK FRS 102 2026.3.0+76851 10899799 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 10899799 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10899799 core:RetainedEarningsAccumulatedLosses 2025-08-31 10899799 core:RetainedEarningsAccumulatedLosses 2024-08-31 10899799 core:ShareCapital 2024-08-31 10899799 bus:Director1 2024-09-01 2025-08-31 10899799 core:ShareCapital 2025-08-31 10899799 core:CurrentFinancialInstruments 2025-08-31 10899799 bus:FullAccounts 2024-09-01 2025-08-31 10899799 curr:PoundSterling 2024-09-01 2025-08-31 10899799 core:Non-currentFinancialInstruments 2024-08-31 10899799 2024-09-01 10899799 core:CurrentFinancialInstruments 2024-08-31 10899799 core:Non-currentFinancialInstruments 2025-08-31 10899799 bus:FRS102 2024-09-01 2025-08-31 10899799 2024-08-31 10899799 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10899799 2025-08-31 10899799 2023-09-01 2024-08-31 10899799 2024-09-01 2025-08-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 10899799 # Paddington Packet Boat Developments Limited ​​​​​ #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For the year ended 31 August 2025
### Paddington Packet Boat Developments Limited Registered number: 10899799​ Statement of financial position​ As at 31 August 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Current assets |  |  |
Stocks |  | 1,699,030 | 1,697,521
Cash at bank and in hand |  | 2,499 | 2,659
|  | 1,701,529 | 1,700,180
Creditors: amounts falling due within one year | 3 | (36,379) | (35,030)
Net current assets |  | 1,665,150 | 1,665,150
Total assets less current liabilities |  | 1,665,150 | 1,665,150
Creditors: amounts falling due after more than one year | 4 | (1,654,000) | (1,654,000)
Net assets |  | 11,150 | 11,150
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Profit and loss account |  | 10,150 | 10,150
Total capital and reserves |  | 11,150 | 11,150
For the year​ ending 31 August 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006. The Director acknowledges their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 income and retained earnings in accordance with the 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: __________
T M Diviney​​​​​ | ​​
Director | ​​​
Date: 28 April 2026 The notes on pages 3 to 4 form part of these financial statements.
### Paddington Packet Boat Developments Limited Notes to the financial statements For the year ended 31 August 2025 1. General information Paddington Packet Boat Developments Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is 2-3 Little Burrow​, Welwyn Garden City​, Herts, AL7 4SP. The principal activity of the company during the year was the development of building projects. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Stocks Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress​ include labour costs and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If an item of stock​ is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. c. Financial instruments #### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments. At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the balance sheet date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
### Paddington Packet Boat Developments Limited Notes to the financial statements For the year ended 31 August 2025 2. Accounting policies (continued) c. Financial instruments (continued) Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
#### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 5,000 | 5,001
Other taxation and social security | 2,832 | 2,832
Accruals and deferred income | 28,547 | 27,197
| 36,379 | 35,030
4. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Other creditors | 1,654,000 | 1,654,000