P&V Properties Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of P&V Properties Ltd for the period 11 April 2025 to 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of P&V Properties Ltd which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of P&V Properties Ltd , as a body, in accordance with the terms of our engagement letter dated 11 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of P&V Properties Ltd and state those matters that we have agreed to state to the directors of P&V Properties Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P&V Properties Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that P&V Properties Ltd 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 or loss of P&V Properties Ltd . You consider that P&V Properties Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of P&V Properties 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 financial statements.

20 June 2026

Acumeus Accountants Ltd

53A Drummond Drive

Stanmore

Middlesex

HA7 3PF

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P&V Properties Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 16382621

		30 April 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		620,682

			620,682
CURRENT ASSETS
Cash at bank and in hand		6,073

		6,073
Creditors: Amounts Falling Due Within One Year	5	(215,016 )

NET CURRENT ASSETS (LIABILITIES)			(208,943 )

TOTAL ASSETS LESS CURRENT LIABILITIES			411,739

Creditors: Amounts Falling Due After More Than One Year	6		(427,482 )

NET LIABILITIES			(15,743 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(15,843 )

SHAREHOLDERS' FUNDS			(15,743)

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P&V Properties Ltd

Balance Sheet (continued)

As At 30 April 2026

For the period ending 30 April 2026 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 18 June 2026 and were signed on its behalf by:

Mrs P Vaid

Director

The notes on pages 4 to 6 form part of these financial statements.

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P&V Properties Ltd

Notes to the Financial Statements

For the Period 11 April 2025 to 30 April 2026

Notes to the Financial Statements

1. General Information

P&V Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16382621 . The registered office is 6 Langley Crescent, Hayes, UB3 5HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis, since in the opinion of the directors, it is appropriate to assume that the company will receive the continued support of its shareholders for a period in excess of twelve months from the date of approval of these financial statements.

2.3. Turnover

Turnover represents rental income receivable.

Turnover is recognised when the company has a right to consideration.

2.4. Investment Properties

Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

2.5. Taxation

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 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. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

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P&V Properties Ltd

Notes to the Financial Statements (continued)

For the Period 11 April 2025 to 30 April 2026

4. Investment Property

	30 April 2026
	£
Fair Value
As at 11 April 2025	-
Additions	620,682

As at 30 April 2026	620,682

In the opinion of the directors, the fair value of the investment property as at 30 April 2026 is not significantly different to that stated above.

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026
	£
Accruals and deferred income	3,300
Directors' loan accounts	211,716

	215,016

6. Creditors: Amounts Falling Due After More Than One Year

	30 April 2026
	£
Bank loans	427,482

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	30 April 2026
	£
Bank loans	427,482

7. Secured Creditors

The bank loan is secured by a fixed charge over the investment property of the company. The bank loan is due for repayment in full by August 2050 . The rate of interest is 4.99% per annum for first five years thereafter a variable rate of 2.50% above the lender standard rate.

Of the creditors the following amounts are secured.

	30 April 2026
	£
Bank loans and overdrafts	427,482

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P&V Properties Ltd

Notes to the Financial Statements (continued)

For the Period 11 April 2025 to 30 April 2026

8. Share Capital

	30 April 2026
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

At the period end the company owed £211,716 to the directors of the company. The amount owed is interest free and repayable on demand.

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