PSN Property Investments Limited Accounts


						Registered number
						11054288


	PSN Property Investments Limited
	Filleted Accounts
	31 August 2025



at	31 August 2025
Company No.		11054288
			Notes		2025		2024
					£		£
Fixed assets

	Tangible assets		4		860,231		860,272


					860,231		860,272
Current assets

	Debtors		5	-		2,133

	Cash at bank and in hand			1,929		1,831
				1,929		3,964
Creditors: Amount falling due within one year			6	(276,932)	()	(268,760)	()
Net current liabilities					(275,003)		(264,796)
Total assets less current liabilities					585,228		595,476
Creditors: Amounts falling due after more than one year			7		(512,637)		(512,637)
Provisions for liabilities
	Deferred taxation				(21,446)		(21,446)

Net assets					51,145		61,393

Capital and reserves
	Called up share capital				100		100

	Revaluation reserve		8		64,339		64,339

	Profit and loss account		8		(13,294)		(3,046)

Total equity					51,145		61,393



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 May 2026 and signed on its behalf by:
P.M. Patel
Director
26 May 2026

for the year ended 31 August 2025

General information

PSN Property Investments Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11054288

Its registered office is:

44 Shetland Crescent

Rochford

Essex

SS4 3FJ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% reducing balance

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Tangible fixed assets
			Land and buildings	Furniture and fixtures	Total
			£	£	£
		Cost or revaluation
		At 1 September 2024	860,000	720	860,720




		At 31 August 2025	860,000	720	860,720
		Depreciation
		At 1 September 2024	-	448	448
		Charge for the year	-	41	41



		At 31 August 2025	-	489	489
		Net book values
		At 31 August 2025	860,000	231	860,231
		At 31 August 2024	860,000	272	860,272

5	Debtors
			2025	2024
			£	£


		Corporation tax recoverable	-	1,696



		Other debtors	-	437

			-	2,133

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£







		Loans from directors	274,767	267,770
		Other creditors	2,165	990

			276,932	268,760

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	512,637	512,637






			512,637	512,637

8	Reserves
			Revaluation reserve	Total other reserves
			£	£
		At 1 September 2023	64,339	64,339



		At 31 August 2024 and 1 September 2024	64,339	64,339



		At 31 August 2025	64,339	64,339

		Revaluation reserve - reflects the revaluation of investment properties.


		Profit and loss account - includes all current and prior period retained profits and losses.