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Registered Number: 11190381
England and Wales
PND PROPERTY LTD
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

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

PND PROPERTY LTD Accountants' Report For the year ended 28 February 2026
Accountant’s 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. DK ACCOUNTANCY LIMITED 28 February 2026 .................................................... DK ACCOUNTANCY LIMITED Allied Sanif House 412 Greenford Road Greenford UB69AH 22 May 2026 1

PND PROPERTY LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 3 | 672,000 |  | 672,000
|  | 672,000 |  | 672,000
Current assets |  |  |
Cash at bank and in hand |  | 14,608 |  | 0
Creditors: amount falling due within one year |  | (13,255) |  | (11,643)
Net current assets |  | 1,353 |  | (11,643)
Total assets less current liabilities |  | 673,353 |  | 660,357
Creditors: amount falling due after more than one year |  | (576,096) |  | (614,015)
Net assets |  | 97,257 |  | 46,342
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 97,157 |  | 46,242
Shareholders' funds |  | 97,257 |  | 46,342
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. 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 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 board of directors on 22 May 2026 and were signed on its behalf by:
------------------------------- Peter Warda Director
2

PND PROPERTY LTD Notes to the Abridged Financial Statements For the year ended 28 February 2026
General Information PND PROPERTY LTD is a private company, limited by shares, registered in England and Wales, registration number 11190381, registration address 7 East Close, Greenford, UB6 9PB. 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. Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 March 2025 | 672,000 |  | 672,000
Additions | - |  | -
Disposals | - |  | -
At 28 February 2026 | 672,000 |  | 672,000
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3