Silverfin false false 31/03/2026 01/04/2025 31/03/2026 L K Ayres 21/04/2023 L Cockerill 21/04/2023 L N Passmore 21/04/2023 L Tuffin 09/06/2021 P Tuffin 09/06/2021 17 July 2026 The principle activity of this company during the financial year was letting of properties. 13447320 2026-03-31 13447320 bus:Director1 2026-03-31 13447320 bus:Director2 2026-03-31 13447320 bus:Director3 2026-03-31 13447320 bus:Director4 2026-03-31 13447320 bus:Director5 2026-03-31 13447320 2025-03-31 13447320 core:CurrentFinancialInstruments 2026-03-31 13447320 core:CurrentFinancialInstruments 2025-03-31 13447320 core:ShareCapital 2026-03-31 13447320 core:ShareCapital 2025-03-31 13447320 core:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 13447320 core:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 13447320 core:RetainedEarningsAccumulatedLosses 2026-03-31 13447320 core:RetainedEarningsAccumulatedLosses 2025-03-31 13447320 2025-04-01 2026-03-31 13447320 bus:FilletedAccounts 2025-04-01 2026-03-31 13447320 bus:SmallEntities 2025-04-01 2026-03-31 13447320 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 13447320 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13447320 bus:Director1 2025-04-01 2026-03-31 13447320 bus:Director2 2025-04-01 2026-03-31 13447320 bus:Director3 2025-04-01 2026-03-31 13447320 bus:Director4 2025-04-01 2026-03-31 13447320 bus:Director5 2025-04-01 2026-03-31 13447320 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: 13447320 (England and Wales)

# P&LT PROPERTY HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

P&LT PROPERTY HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

P&LT PROPERTY HOLDINGS LIMITED

## BALANCE SHEET

As at 31 March 2026
P&LT PROPERTY HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 2,450,000 |  | 2,450,000
|  | 2,450,000 |  | 2,450,000
Current assets |  |  |  |
Debtors | 4 | 0 |  | 55,177
Cash at bank and in hand |  | 47,631 |  | 38,289
|  | 47,631 |  | 93,466
Creditors: amounts falling due within one year | 5 | ( 1,661,224) |  | ( 1,709,961)
Net current liabilities |  | (1,613,593) |  | (1,616,495)
Total assets less current liabilities |  | 836,407 |  | 833,505
Provision for liabilities |  | ( 140,142) |  | ( 140,142)
Net assets |  | 696,265 |  | 693,363
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Undistributable reserve |  | 420,427 |  | 420,427
Profit and loss account |  | 275,738 |  | 272,836
Total shareholders' funds |  | 696,265 |  | 693,363

For the financial year ending 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:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of P&LT Property Holdings Limited (registered number: 13447320) were approved and authorised for issue by the Board of Directors on 17 July 2026. They were signed on its behalf by:

P Tuffin Director |

P&LT PROPERTY HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
P&LT PROPERTY HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

P&LT Property Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Orchard House, Langworthy Orchard, Horton, TA19 9SJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at X. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 5 |  | 5

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 April 2025 | 2,450,000
As at 31 March 2026 | 2,450,000

Valuation

The value of investment property is derived from observable current market prices for comparable real estate determined by an external valuer. The assets have a current value of £2,450,000 (2025 - £2,450,000).

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2026 |  | 2025
| £ |  | £
Historic cost | 1,889,431 |  | 1,889,431

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Other debtors | 0 |  | 55,177

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Taxation and social security | 12,199 |  | 15,986
Other creditors | 1,649,025 |  | 1,693,975
| 1,661,224 |  | 1,709,961