IRIS Accounts Production v26.1.10.61 02105101 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02105101 2024-08-31 02105101 2025-08-31 02105101 2024-09-01 2025-08-31 02105101 2023-08-31 02105101 2023-09-01 2024-08-31 02105101 2024-08-31 02105101 ns15:EnglandWales 2024-09-01 2025-08-31 02105101 ns14:PoundSterling 2024-09-01 2025-08-31 02105101 ns10:Director1 2024-09-01 2025-08-31 02105101 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02105101 ns10:SmallEntities 2024-09-01 2025-08-31 02105101 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 02105101 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 02105101 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 02105101 ns10:AbridgedAccounts 2024-09-01 2025-08-31 02105101 ns10:Director2 2024-09-01 2025-08-31 02105101 ns10:RegisteredOffice 2024-09-01 2025-08-31 02105101 ns5:CurrentFinancialInstruments 2025-08-31 02105101 ns5:CurrentFinancialInstruments 2024-08-31 02105101 ns5:ShareCapital 2025-08-31 02105101 ns5:ShareCapital 2024-08-31 02105101 ns5:RevaluationReserve 2025-08-31 02105101 ns5:RevaluationReserve 2024-08-31 02105101 ns5:DeferredTaxation 2024-08-31 02105101 ns5:DeferredTaxation 2025-08-31 02105101 ns5:RevaluationReserve 2024-08-31

REGISTERED NUMBER: 02105101 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| PODMORE PROPERTY LTD |

PODMORE PROPERTY LTD (REGISTERED NUMBER: 02105101)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

PODMORE PROPERTY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mrs J A Fraser

| Ms V A Podmore

| REGISTERED OFFICE: | Ground Floor 7 Neptune Court

| Hallam Way, Whitehills Business Park,

| Blackpool

| Lancashire

| FY4 5LZ

| REGISTERED NUMBER: | 02105101 (England and Wales)

| ACCOUNTANTS: | Hanley & Co

| Chartered Accountants

| Ground Floor 7 Neptune Court

| Hallam Way

| Whitehills Business Park

| Blackpool

| Lancashire

| FY4 5LZ

| BANKERS: | Yorkshire Bank PLC

| 34 Princes Street

| Stockport

| Cheshire

| SK1 1RE

PODMORE PROPERTY LTD (REGISTERED NUMBER: 02105101)

ABRIDGED BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 515,000 |  | 284,800 |  |

CURRENT ASSETS

Debtors | 4,493 |  | 2,045 |  |

Cash at bank | 100,317 |  | 92,515 |  |

104,810 |  | 94,560 |  |

CREDITORS

Amounts falling due within one year | 18,971 |  | 18,331 |  |

NET CURRENT ASSETS | 85,839 |  | 76,229 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 600,839 |  | 361,029 |  |

PROVISIONS FOR LIABILITIES | 5 | 109,658 |  | 34,885 |  |

NET ASSETS | 491,181 |  | 326,144 |  |

CAPITAL AND RESERVES

Called up share capital | 30,000 |  | 30,000 |  |

Non-distributable reserve | 6 | 339,031 |  | 183,605 |  |

Retained earnings | 122,150 |  | 112,539 |  |

SHAREHOLDERS' FUNDS | 491,181 |  | 326,144 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PODMORE PROPERTY LTD (REGISTERED NUMBER: 02105101)

ABRIDGED BALANCE SHEET - continued

31 AUGUST 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

Mrs J A Fraser - Director

PODMORE PROPERTY LTD (REGISTERED NUMBER: 02105101)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Podmore Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced rent.

| Investment property

| The investment property is accounted for under FRS 102, Section 16 Investment Property.

| The investment property is remeasured to fair value at each balance sheet date, with fair value gains and losses being reported in the profit and loss. Investment property is valued on an estimated open market basis by the director.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 284,800 |  |

| Revaluations | 230,200 |  |

| At 31 August 2025 | 515,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 515,000 |  |

| At 31 August 2024 | 284,800 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 1999 | 110,955 |  |

| Valuation in 2001 | 85,911 |  |

| Valuation in 2005 | 116,740 |  |

| Valuation in 2012 | (65,000 | ) |

| Valuation in 2015 | (65,000 | ) |

| Valuation in 2025 | 230,200 |  |

| Cost | 101,194 |  |

515,000 |  |

PODMORE PROPERTY LTD (REGISTERED NUMBER: 02105101)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INVESTMENT PROPERTY - continued

| If fixed asset investment had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 101,194 |  | 101,194 |  |

| Fixed asset investment was valued on an open market basis on 31 August 2025 by the directors .

5. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Other timing differences | 109,658 |  | 34,885 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 34,885 |  |

| Revaluation of property | 74,773 |  |

| Balance at 31 August 2025 | 109,658 |  |

6. | RESERVES

| Non-distribut

| reserve

£ |

| At 1 September 2024 | 183,605 |  |

| Revaluation this year | 155,426 |  |

| At 31 August 2025 | 339,031 |  |

7. | RELATED PARTY DISCLOSURES

| Creditors : amounts falling due within one year - includes interest free directors loans of £13,285 (2024 £13,717).

| Debtors: amounts falling due within one year - includes an interest free loan to a company linked to this company £2,693.

8. | TAXATION

| Tax on profits: |  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Corporation Tax |  | 4,457 |  |  | 3,029 |  |

| Deferred Tax On Property Revaluation |  | 74,773 |  |  | - |  |

|  | 79,230 |  |  | 3,029 |  |

PODMORE PROPERTY LTD (REGISTERED NUMBER: 02105101)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | RETAINED PROFITS MOVEMENT

|  | Profit & Loss Reserve |  |  | Non-Distributa ble Reserve |  |  | Total |  |

|  | £ |  |  | £ |  |  | £ |  |

| PROFIT BEFORE TAXATION |  | 24,467 |  |  | 230,200 |  |  | 254,667 |  |

| Corporation Tax |  | (4,457 | ) |  | - |  |  | (4,457 | ) |

| Deferred Tax |  | - |  |  | (74,773 | ) |  | (74,773 | ) |

| Dividends |  | (10,400 | ) |  | - |  |  | (10,400 | ) |

| RETAINED PROFIT FOR YEAR |  | 9,616 |  |  | 155,427 |  |  | 165,037 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PODMORE PROPERTY LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Podmore Property Ltd for the year ended 31 August 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Podmore Property Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Podmore Property Ltd and state those matters that we have agreed to state to the Board of Directors of Podmore Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Podmore Property Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Podmore Property Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Podmore Property Ltd. You consider that Podmore Property Ltd 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 financial statements of Podmore Property Ltd. 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 financial statements.

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way

Whitehills Business Park

Blackpool

Lancashire

FY4 5LZ

9 June 2026