Pillar Properties Limited

Pillar Properties Limited
Contents Page
For the year ended 31 August 2025

Company information	1
Directors' report	2
Accountants' report	3
Statement of financial position	4
Statement of changes in equity	5
Notes to the financial statements	6

Pillar Properties Limited
Company Information
For the year ended 31 August 2025

Directors	K K Tiong Mrs C M Tiong
Registered Number	10093999
Registered Office	Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB
Accountants	Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB

1

Pillar Properties Limited
Directors' Report
For the year ended 31 August 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 August 2025.

Directors

The directors who served the company throughout the year were as follows:

K K Tiong

Mrs C M Tiong

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
K K Tiong
Director

Date approved: 26 May 2026

2

Pillar Properties Limited Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of Pillar Properties Limited for the year ended 31 August 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pillar Properties Limited for the year ended 31 August 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Pillar Properties Limited, as a body, in accordance with the terms of our engagement letter dated 26 May 2026 Our work has been undertaken solely to prepare for your approval the accounts of Pillar Properties Limited and state those matters that we have agreed to state to the Board of Directors of Pillar Properties Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pillar Properties Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Pillar Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pillar Properties Limited. You consider that Pillar Properties Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Pillar Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 26 May 2026 3

Pillar Properties Limited
Accountants' Report
For the year ended 31 August 2025

Report to the directors on the preparation of the unaudited statutory accounts of Pillar Properties Limited for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pillar Properties Limited for the year ended 31 August 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Pillar Properties Limited, as a body, in accordance with the terms of our engagement letter dated 26 May 2026 Our work has been undertaken solely to prepare for your approval the accounts of Pillar Properties Limited and state those matters that we have agreed to state to the Board of Directors of Pillar Properties Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pillar Properties Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pillar Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pillar Properties Limited. You consider that Pillar Properties Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Pillar Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2025

....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
26 May 2026

3

Pillar Properties Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,985	11,219
		7,985	11,219
Current assets
Debtors	4	722,279	481,886
Cash at bank and in hand		(23,713)	(13,148)
		698,566	468,738
Creditors: amount falling due within one year	5	(438,177)	(237,520)
Net current assets		260,389	231,218

Total assets less current liabilities		268,374	242,437
Creditors: amount falling due after more than one year	6	(268,089)	(258,873)
Net assets		285	(16,436)

Capital and reserves
Called up share capital		100	100
Profit and loss account		185	(16,536)
Shareholders' funds		285	(16,436)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:

-------------------------------
K K Tiong
Director

4

Pillar Properties Limited
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	100	(205,465)	(205,365)
Profit/(Loss) for the year		188,929	188,929
Total comprehensive income for the year	-	188,929	188,929
Total investments by and distributions to owners	-	-	-
At 31 August 2024	100	(16,536)	(16,436)
At 01 September 2024	100	(16,536)	(16,436)
Profit/(Loss) for the year		213,721	213,721
Total comprehensive income for the year	-	213,721	213,721
Dividends		(197,000)	(197,000)
Total investments by and distributions to owners	-	(197,000)	(197,000)
At 31 August 2025	100	185	285

5

Pillar Properties Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Pillar Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 10093999, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB. The trading address of the company is Eastley House, Brightwalton, Newbury, Berkshire, RG20 7DE.

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(1A) 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.

Going concern

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation for the year comprises current 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 equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery - 15% Straight Line

Motor Vehicles - 20% Straight Line

Fixtures and Fittings - 25% Straight Line

Computer Equipment - 33% Straight Line

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors

Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

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 subsequently measured at amortised costs using the effective interest method.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	Average number of employees Average number of employees during the year was 6 (2024 : 6).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 September 2024	885	13,702	10,335	13,949	38,871
Additions	-	-	2,183	-	2,183
Disposals	-	-	-	-	-
At 31 August 2025	885	13,702	12,518	13,949	41,054
Depreciation
At 01 September 2024	398	10,962	3,128	13,164	27,652
Charge for year	133	2,741	2,266	277	5,417
On disposals	-	-	-	-	-
At 31 August 2025	531	13,703	5,394	13,441	33,069
Net book values
Closing balance as at 31 August 2025	354	(1)	7,124	508	7,985
Opening balance as at 01 September 2024	487	2,740	7,207	785	11,219

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Amount Owed by Group Undertakings	97,001	134,565
Prepayments & Accrued Income	3,954	2,450
Other Debtors	621,324	344,871
	722,279	481,886

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,769	1,784
Bank Loans & Overdrafts (Secured)	166,609	100,883
Amounts Owed to Group Undertakings	74,327	0
Corporation Tax	108,856	93,276
PAYE & Social Security	2,355	2,421
Accrued Expenses	660	0
Other Creditors	16,931	1,452
VAT	64,670	37,704
	438,177	237,520

6.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	268,089		258,873
	268,089		258,873

6

Registered Number: 10093999
England and Wales
PILLAR PROPERTIES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025