| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| Penny Lane Estates Ltd |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| Penny Lane Estates Ltd |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| 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 Estates Ltd |
| Company Information |
| for the Year Ended 31 January 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Oriel House |
| 2-8 Oriel Road |
| Bootle |
| L20 7EP |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| Balance Sheet |
| 31 January 2026 |
| 31.1.26 | 31.1.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Revaluation reserve | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 Estates Ltd (Registered number: 01659990) |
| Balance Sheet - continued |
| 31 January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | STATUTORY INFORMATION |
| Penny Lane Estates Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents rents receivable, excluding value added tax. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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". |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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 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 NIL (2025 - NIL). |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Short | and |
| property | leasehold | fittings |
| £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Freehold property consists of investment properties. |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 February 2025 |
| and 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Trade debtors | ( |
) |
| Other debtors |
| Directors' current accounts | 201,209 | 160,253 |
| Tax |
| VAT |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Bank loans and overdrafts |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Bank loans |
| Other creditors |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 133,326 | 133,326 |
| Other loans more 5yrs instal | 350,000 | 350,000 |
| 483,326 | 483,326 |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Bank loans |
| The bank loans are secured on the properties held in the company. |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.1.26 | 31.1.25 |
| value: | £ | £ |
| Ordinary A | £1 | 225 | 225 |
| Ordinary B | £1 | 15 | 15 |
| Ordinary C | £1 | 15 | 15 |
| Ordinary D | £1 | 45 | 45 |
| 300 | 300 |
| 11. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 February 2025 |
| and 31 January 2026 |
| Penny Lane Estates Ltd (Registered number: 01659990) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025: |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |