REGISTERED NUMBER: 02520851 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Parkheights Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B Guttentag

A Guttentag

SECRETARY:

Mrs B Guttentag

REGISTERED OFFICE:

5 North End Road

London

NW11 7RJ

REGISTERED NUMBER:

02520851 (England and Wales)

ACCOUNTANTS:

London Accounting Group Ltd

FIXED ASSETS

Tangible assets

4

80

107

CURRENT ASSETS

Stocks

5

263,700

263,700

Debtors

6

50,000

-

Cash at bank

347,150

342,717

660,850

606,417

CREDITORS

Amounts falling due within one year

7

196,310

204,918

NET CURRENT ASSETS

464,540

401,499

TOTAL ASSETS LESS CURRENT LIABILITIES

464,620

401,606

CREDITORS

Amounts falling due after more than one year

8

34,000

34,000

NET ASSETS

430,620

367,606

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

430,520

367,506

SHAREHOLDERS' FUNDS

430,620

367,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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 15 July 2026 and were signed on its behalf by:

A Guttentag - Director

1.	STATUTORY INFORMATION

Parkheights Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - @ 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

and 31 July 2025

798

DEPRECIATION

At 1 August 2024

691

Charge for year

27

At 31 July 2025

718

NET BOOK VALUE

At 31 July 2025

80

At 31 July 2024

107

5.

STOCKS

31.7.25

31.7.24

£

£

Stock of properties

263,700

263,700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

50,000

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Tax

17,627

18,472

Other creditors

3,430

3,430

Directors' current accounts

171,180

178,943

Accrued expenses

4,073

4,073

196,310

204,918

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Tenants Deposits

34,000

34,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 August 2024

367,506

Profit for the year

63,014

At 31 July 2025

430,520