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Registered Number: 07937547


 

 

 

PINECREST LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

Pinecrest Limited
Contents Page
For the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pinecrest Limited for the year ended 31 March 2026 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of directors of Pinecrest Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Pinecrest Limited and state those matters that we have agreed to state to the Board of directors of Pinecrest Limited.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pinecrest Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Pinecrest Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that Pinecrest Limited is exempt from the statutory audit requirement for the year.


Accsys Accountants (Medway)
Innovation Centre Medway
Maidstone Road
Chatham
Kent
ME5 9FD
08 July 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Tangible fixed assets 3 660,000    630,000 
660,000    630,000 
Current assets      
Debtors 97    64 
Cash at bank and in hand 19,294    43,226 
19,391    43,290 
Creditors: amount falling due within one year (277,645)   (337,239)
Net current assets (258,254)   (293,949)
 
Total assets less current liabilities 401,746    336,051 
Creditors: amount falling due after more than one year (85,869)   (87,544)
Provisions for liabilities (17,109)   (9,609)
Net assets 298,768    238,898 
 

Capital and reserves 		     
Called up share capital 600    600 
Fair Value Reserves 4 92,379    69,879 
Profit and loss account 205,789    168,419 
Shareholders' funds 298,768    238,898 
 


For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 July 2026 and were signed on its behalf by:


-------------------------------
Ian Pentecost
Director
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General Information
Pinecrest Limited is a private company, limited by shares, registered in , registration number 07937547, registration address 78 St. Margaret's Street, Rochester, Kent, ME1 3BJ.

The presentation currency is £ sterling.
The financial statements relate to the individual entity only.
1.

Accounting policies

Basis of preparation
Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from good will or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
2.

Average number of employees

Average number of employees during the year was 1 (2025 : 1).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 April 2025 630,000    630,000 
Additions -    - 
Disposals -    - 
Revaluations 30,000    30,000 
At 31 March 2026 660,000    660,000 
Depreciation
At 01 April 2025 -    - 
Charge for year -    - 
On disposals -    - 
At 31 March 2026 -    - 
Net book values
Closing balance as at 31 March 2026 660,000    660,000 
Opening balance as at 01 April 2025 630,000    630,000 


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