COMPANY REGISTRATION NUMBER:
NI042949
|
Pinecroft Enterprises Limited |
|
|
Filleted Unaudited Financial Statements |
|
|
Pinecroft Enterprises Limited |
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Statement of Financial Position |
|
30 September 2025
Fixed assets
|
Investments |
4 |
|
398,747 |
398,747 |
|
|
|
|
|
|
Creditors: amounts falling due within one year |
5 |
297,942 |
|
297,942 |
|
--------- |
|
--------- |
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Net current liabilities |
|
297,942 |
297,942 |
|
|
--------- |
--------- |
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Total assets less current liabilities |
|
100,805 |
100,805 |
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|
--------- |
--------- |
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|
|
|
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Capital and reserves
|
Called up share capital |
|
100 |
100 |
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Profit and loss account |
|
100,705 |
100,705 |
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|
--------- |
--------- |
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Shareholders funds |
|
100,805 |
100,805 |
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|
--------- |
--------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 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 financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
15 May 2026
, and are signed on behalf of the board by:
Company registration number:
NI042949
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Pinecroft Enterprises Limited |
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Notes to the Financial Statements |
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Year ended 30 September 2025
1.
General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 61 Manse Road, Newtownards, Co. Down, BT23 4TP.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4.
Investments
|
Shares in group undertakings |
|
£ |
|
Cost |
|
|
At 1 October 2024 and 30 September 2025 |
398,747 |
|
--------- |
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Impairment |
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At 1 October 2024 and 30 September 2025 |
– |
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--------- |
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Carrying amount |
|
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At 30 September 2025 |
398,747 |
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--------- |
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At 30 September 2024 |
398,747 |
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--------- |
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The company owns 100% of the issued share capital of Tona Enterprises Limited, a company registered in Northern Ireland, which provides accommodation and care for the elderly.
Aggregate capital and reserves
|
Tona Enterprises Limited |
3,579,876 |
3,223,957 |
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------------ |
------------ |
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Profit and (loss) for the year
|
Tona Enterprises Limited |
515,919 |
469,329 |
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------------ |
------------ |
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Under the provision of section 399 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.
5.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
297,942 |
297,942 |
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--------- |
--------- |
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