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COMPANY REGISTRATION NUMBER: 09531335

PBT. Property Investments Limited

Filleted Unaudited Financial Statements

For the Year Ended

30 April 2025

PBT. Property Investments Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Tangible assets | 4 |  | 232,258 | 232,258

Current Assets

Cash at bank and in hand | 22,000 |  | 20,133

Creditors: amounts falling due within one year | 5 | 8,054 |  | 15,871
| --------- |  | ---------
Net Current Assets |  | 13,946 | 4,262
|  | ---------- | ----------
Total Assets Less Current Liabilities |  | 246,204 | 236,520

Creditors: amounts falling due after more than one year | 6 |  | 119,994 | 119,994
|  | ---------- | ----------
Net Assets |  | 126,210 | 116,526
|  | ---------- | ----------

PBT. Property Investments Limited

Statement of Financial Position (continued)

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Capital and Reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 126,110 | 116,426
|  | ---------- | ----------
Shareholders Funds |  | 126,210 | 116,526
|  | ---------- | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30th April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

P B Turner |
Director |

Company registration number: 09531335

PBT. Property Investments Limited

Notes to the Financial Statements

Year Ended 30th April 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Middleborough House, 16 Middleborough, Colchester, CO1 1QT, Essex.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
The turnover shown in the profit and loss account represents rent received during the year.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Tangible Assets

| Land and buildings
| £
Cost |
At 1st May 2024 and 30th April 2025 | 232,258
| ----------
Depreciation |
At 1st May 2024 and 30th April 2025 | –
| ----------
Carrying amount |
At 30th April 2025 | 232,258
| ----------
At 30th April 2024 | 232,258
| ----------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 6,962 | 13,521
Other creditors | 1,092 | 2,350
| ------- | ---------
| 8,054 | 15,871
| ------- | ---------

6. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 119,994 | 119,994
| ---------- | ----------