REGISTERED NUMBER: 11721573 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

PT Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P K Newport

T L Whittaker

REGISTERED OFFICE:

Leofric House

18B Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

11721573 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Investment property

4

710,000

710,000

CURRENT ASSETS

Debtors

5

18,930

34,365

Cash at bank

37,544

88,890

56,474

123,255

CREDITORS

Amounts falling due within one year

6

181,886

247,010

NET CURRENT LIABILITIES

(125,412

)

(123,755

)

TOTAL ASSETS LESS CURRENT LIABILITIES

584,588

586,245

CREDITORS

Amounts falling due after more than one year

7

(211,854

)

(234,773

)

PROVISIONS FOR LIABILITIES

(46,677

)

(46,677

)

NET ASSETS

326,057

304,795

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

140,031

140,031

Retained earnings

186,024

164,762

326,057

304,795

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

The 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 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 5 January 2026 and were signed on its behalf by:

P K Newport - Director

T L Whittaker - Director

1.	STATUTORY INFORMATION

PT Property Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The directors have considered the current market conditions, recent comparable transactions, rental yields, and the specific characteristics of the property,

Based on this assessment, the directors have concluded that there have been no material changes in the fair value of the investment property during the year, and therefore the carrying value at the reporting date remains appropriate.

This judgement reflects the directors views that any movements in market conditions during the period are not significant enough to require an adjustment to the fair value reported,

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

710,000

NET BOOK VALUE

At 31 October 2025

710,000

At 31 October 2024

710,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2024

186,708

Cost

523,292

710,000

If the Investment Property had not been revalued this would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

523,292

523,292

Investment Property was valued on an open market basis on 31 October 2024 by Jon Blood FRICS at Wareing & Co .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

13,050

17,361

Other debtors

5,880

17,004

18,930

34,365

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

19,085

14,986

Trade creditors

3,872

-

Taxation and social security

4,782

4,046

Other creditors

154,147

227,978

181,886

247,010

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

211,854

234,773

31.10.25

31.10.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

135,514

174,830

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

230,939

249,759

The company's borrowings are secured by way of a fixed and floating charge over the freehold premises at 2 Arkwrght Road, Bicester,

9.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

140,031

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

P K Newport

Balance outstanding at start of year

(105,884

)

(105,884

)

Amounts advanced

20,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(85,884

)

(105,884

)

T L Whittaker

Balance outstanding at start of year

(105,884

)

(105,884

)

Amounts advanced

50,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(55,884

)

(105,884

)

Included within other creditors is the above amounts due to the Directors from the Company.

These amounts are interest free and have no set terms of repayment.