IRIS Accounts Production v26.1.10.61 04900988 Board of Directors 1.2.25 31.1.26 31.1.26 0 0 false true false false true false Ordinary 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04900988 2025-01-31 04900988 2026-01-31 04900988 2025-02-01 2026-01-31 04900988 2024-01-31 04900988 2024-02-01 2025-01-31 04900988 2025-01-31 04900988 ns15:EnglandWales 2025-02-01 2026-01-31 04900988 ns14:PoundSterling 2025-02-01 2026-01-31 04900988 ns10:Director1 2025-02-01 2026-01-31 04900988 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04900988 ns10:SmallEntities 2025-02-01 2026-01-31 04900988 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04900988 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 04900988 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04900988 ns10:FullAccounts 2025-02-01 2026-01-31 04900988 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 04900988 1 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 04900988 ns10:Director2 2025-02-01 2026-01-31 04900988 ns10:CompanySecretary1 2025-02-01 2026-01-31 04900988 ns10:RegisteredOffice 2025-02-01 2026-01-31 04900988 ns5:CurrentFinancialInstruments 2026-01-31 04900988 ns5:CurrentFinancialInstruments 2025-01-31 04900988 ns5:Non-currentFinancialInstruments 2026-01-31 04900988 ns5:Non-currentFinancialInstruments 2025-01-31 04900988 ns5:ShareCapital 2026-01-31 04900988 ns5:ShareCapital 2025-01-31 04900988 ns5:RevaluationReserve 2026-01-31 04900988 ns5:RevaluationReserve 2025-01-31 04900988 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 04900988 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 04900988 ns5:LandBuildings 2025-01-31 04900988 ns5:LandBuildings 2026-01-31 04900988 ns5:LandBuildings 2025-01-31 04900988 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 04900988 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 04900988 ns5:Secured 2026-01-31 04900988 ns5:Secured 2025-01-31 04900988 ns10:OrdinaryShareClass1 2026-01-31 04900988 ns5:RevaluationReserve 2025-01-31

REGISTERED NUMBER: 04900988 (England and Wales)

| Financial Statements |

| for the Year Ended 31 January 2026 |

| for |

| Penny Lane 2001 Ltd |

Penny Lane 2001 Ltd (Registered number: 04900988)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Penny Lane 2001 Ltd

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | J B Kaitiff

| Ms G Stone

| SECRETARY: | Mrs S S Kaitiff

| REGISTERED OFFICE: | Oriel House

| 2 - 8 Oriel Road

| Bootle

| Merseyside

| L20 7EP

| REGISTERED NUMBER: | 04900988 (England and Wales)

| ACCOUNTANTS: | DJH Business Advisers Ltd T/A SB&P

| Oriel House

| 2-8 Oriel Road

| Bootle

| L20 7EP

Penny Lane 2001 Ltd (Registered number: 04900988)

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 300,000 |  | 300,000 |  |

CURRENT ASSETS

Debtors | 5 | 103,043 |  | 91,850 |  |

Cash at bank | 4,626 |  | 12,096 |  |

107,669 |  | 103,946 |  |

CREDITORS

Amounts falling due within one year | 6 | 20,010 |  | 18,768 |  |

NET CURRENT ASSETS | 87,659 |  | 85,178 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 387,659 |  | 385,178 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (141,316 | ) | (150,619 | ) |

PROVISIONS FOR LIABILITIES | (7,914 | ) | (7,914 | ) |

NET ASSETS | 238,429 |  | 226,645 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 100 |  |

Revaluation reserve | 10 | 128,890 |  | 128,890 |  |

Retained earnings | 109,339 |  | 97,655 |  |

SHAREHOLDERS' FUNDS | 238,429 |  | 226,645 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

Penny Lane 2001 Ltd (Registered number: 04900988)

Balance Sheet - continued

31 January 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 July 2026 and were signed on its behalf by:

J B Kaitiff - Director

Penny Lane 2001 Ltd (Registered number: 04900988)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Penny Lane 2001 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 rents receivable, excluding value added tax.

| Tangible fixed assets

| Land and Buildings consist of investment properties which were revalued on an open market basis in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

| Going concern

| The company meets its day to day working capital requirements by support from its parent company. No adjustments have been made to reflect the position if such support was withdrawn. This support is expected to continue for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 300,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | 300,000 |  |

| At 31 January 2025 | 300,000 |  |

| Freehold property consists of investment properties.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Amounts owed by group undertakings | 98,429 |  | 87,236 |  |

| Other debtors | 4,614 |  | 4,614 |  |

103,043 |  | 91,850 |  |

Penny Lane 2001 Ltd (Registered number: 04900988)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans and overdrafts | 8,304 |  | 7,305 |  |

| Taxation and social security | 2,741 |  | 2,507 |  |

| Other creditors | 8,965 |  | 8,956 |  |

20,010 |  | 18,768 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans | 141,316 |  | 150,619 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 116,405 |  | 128,705 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans | 149,620 |  | 157,924 |  |

| The bank loan is secured by way of a mortgage over the property to which it relates.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 100 |  |

| 100 Ordinary shares of £1 were issued during the year for cash of £ 100 .

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 February 2025

| and 31 January 2026 | 128,890 |  |