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Registration number: 12223002

Periwinkle Property Management Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Periwinkle Property Management Ltd

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Periwinkle Property Management Ltd

Company Information

Directors | Mrs Rosie Garfield Mr Iain Paul Garfield

Registered office | 20-22 Wenlock Road London N1 7GU

Accountants | D & A Hill No.18 T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

Periwinkle Property Management Ltd

Directors' Report
for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Rosie Garfield

Mr Iain Paul Garfield

Principal activity

The principal activity of the company is property management.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 July 2026 and signed on its behalf by:

......................................... Mr Iain Paul Garfield Director

Periwinkle Property Management Ltd

(Registration number: 12223002 )
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 145,222 | 145,222
Current assets |  |  |
Cash at bank and in hand |  | 882 | 1,024
Creditors: Amounts falling due within one year | 5 | (71,725) | (79,151)
Net current liabilities |  | (70,843) | (78,127)
Total assets less current liabilities |  | 74,379 | 67,095
Creditors: Amounts falling due after more than one year | 5 | (69,713) | (62,346)
Net assets |  | 4,666 | 4,749
Capital and reserves |  |  |
Called up share capital | 6 | 4 | 4
Retained earnings |  | 4,662 | 4,745
Shareholders' funds |  | 4,666 | 4,749

For the financial year ending 30 September 2025 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 1 July 2026 and signed on its behalf by:

......................................... Mr Iain Paul Garfield Director

Periwinkle Property Management Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
20-22 Wenlock Road
London
N1 7GU
England

These financial statements were authorised for issue by the Board on 1 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Periwinkle Property Management Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | No depreciation
Improvements to property | No depreciation

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Periwinkle Property Management Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

4 | Tangible assets

| Land and buildings £ | Improvements to property £ | Total £
Cost or valuation
At 1 October 2024 | 140,922 | 4,300 | 145,222
At 30 September 2025 | 140,922 | 4,300 | 145,222
Depreciation
Carrying amount
At 30 September 2025 | 140,922 | 4,300 | 145,222
At 30 September 2024 | 140,922 | 4,300 | 145,222

Included within the net book value of land and buildings above is £140,922 (2024 - £140,922) in respect of freehold land and buildings.

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 7,367
Taxation and social security |  | - | 279
Accruals and deferred income |  | 312 | 312
Other creditors |  | 71,413 | 71,193
|  | 71,725 | 79,151

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 69,713 | 62,346

Periwinkle Property Management Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 2 | 2 | 2 | 2
Ordinary B of £1 each | 2 | 2 | 2 | 2
| 4 | 4 | 4 | 4

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 69,713 | 62,346

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 7,367