Registered number
09413683
PPNL SPV 8 Limited
Filleted Accounts
31 December 2025

PPNL SPV 8 Limited
Registered number: | 09413683
Statement of Financial Position
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 2 |  |  | 160,000 |  |  | 160,000
Current assets
Debtors | 3 |  | 2,313 |  |  | 2,313
Cash at bank and in hand |  |  | 3,156 |  |  | 5,838
|  |  | 5,469 |  |  | 8,151
Creditors: amounts falling due within one year | 4 |  | (9,832) |  |  | (8,659)
Net current liabilities |  |  |  | (4,363) |  |  | (508)
Total assets less current liabilities |  |  |  | 155,637 |  |  | 159,492
Net assets |  |  |  | 155,637 |  |  | 159,492
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Share premium |  |  |  | 92,899 |  |  | 92,899
Capital reduction reserve |  |  |  | 84,402 |  |  | 84,402
Fair value adjustment reserve |  |  |  | (23,641) |  |  | (23,641)
Profit and loss account |  |  |  | 1,976 |  |  | 5,831
Shareholders' funds |  |  |  | 155,637 |  |  | 159,492
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Martin McAnaney
Director
Approved by the board on 16 July 2026

PPNL SPV 8 Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover relates to rental income recognised on a straight-line basis over the lease term.
| Investment property
| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in the Income Statement. Deferred taxation is provided on these adjustments at the rate expected to apply when the property is sold. Reserves generated by fair value adjustments after deferred tax are not distributable until the sale of the property in question. During the ownership period of the property, all repairs and maintenance are expensed to the Income Statement, any capital improvements to the property are treated as additions to the property on the Statement of Financial Position and form part of the property value when measured at fair value at the reporting end date.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Investment property
|  |  |  |  |  |  |  | Land and buildings
£
| Fair value
| At 1 January 2025 | 160,000
| At 31 December 2025 | 160,000
| Freehold investment property was valued by independent surveyors Allsop LLP on 22 April 2022. This valuation is used as the basis for the directors' valuation at year end.
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 2,313 |  | 2,313
|  |  |  |  |  | 2,313 |  | 2,313
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 8 |  | -
| Taxation and social security costs | 234 |  | 2,183
| Other creditors | 9,590 |  | 6,476
|  |  |  |  |  | 9,832 |  | 8,659
5 | Average number of persons employed
| During the year the average number of employees was 0 (2024 :0).
6 | Other information
| PPNL SPV 8 Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 27 Old Gloucester Street
| London
| WC1N 3AX
| The presentational currency is £ sterling.

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