Company registration number 10622985 (England and Wales)
PINETUM ESTATES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
PINETUM ESTATES LIMITED
COMPANY INFORMATION
Directors
Mr N B Woods
Mrs D S Woods
Company number
10622985
Registered office
Larkshill
Lewes Road
Ridgewood
Uckfield
East Sussex
TN22 5SJ
Accountants
Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
PINETUM ESTATES LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 8
PINETUM ESTATES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2026.

The principal activity of the company in the year under review was that of property related services (subject to property management fees).

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr N B Woods
Mrs D S Woods
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr N B Woods
Director
9 June 2026
PINETUM ESTATES LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PINETUM ESTATES LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pinetum Estates Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Pinetum Estates 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 Pinetum Estates Limited and state those matters that we have agreed to state to the b oard of d irectors of Pinetum Estates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pinetum Estates Limited and its b oard of d irectors as a body, for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of Pinetum Estates Limited. For this reason, 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 f inancial statements.

Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH
United Kingdom
9 June 2026
PINETUM ESTATES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 3 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
711
1,626
Investment property
4
460,000
540,000
Investments
5
2
2
460,713
541,628
Current assets
Debtors
6
376,242
338,400
Cash at bank and in hand
8,763
7,446
385,005
345,846
Creditors: amounts falling due within one year
7
(334,899)
(404,763)
Net current assets/(liabilities)
50,106
(58,917)
Net assets
510,819
482,711
Capital and reserves
Called up share capital
102
102
Share premium account
1,998
1,998
Profit and loss reserves
508,719
480,611
Total equity
510,819
482,711

For the financial 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.

T he member has not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 June 2026 and are signed on its behalf by:
Mr N B Woods
Director
Company registration number 10622985 (England and Wales)
PINETUM ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Pinetum Estates 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.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Fair Value at 31 March 2026 is represented by:

|  | £
Valuation in 2025 |  | 360,000
Valuation in 2026 |  | 460,000

PINETUM ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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 company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate

1.8

Investments in associates

Investments in associate undertakings are recognised at cost.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
3
PINETUM ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
3,063
Additions
150
Disposals
(1,507)
At 31 March 2026
1,706
Depreciation and impairment
At 1 April 2025
1,437
Depreciation charged in the year
264
Eliminated in respect of disposals
(706)
At 31 March 2026
995
Carrying amount
At 31 March 2026
711
At 31 March 2025
1,626
4
Investment property
2026
£
Fair value
At 1 April 2025
640,000
Disposals
(180,000)
At 31 March 2026
460,000

The properties held by the Company have been valued by the Company's Directors

5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
2
2
PINETUM ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
100
-
0
Amounts owed by group undertakings
373,355
330,821
Other debtors
2,787
7,579
376,242
338,400
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
533
132
Amounts owed to group undertakings
254,111
330,119
Corporation tax
-
0
715
Other creditors
80,255
73,797
334,899
404,763
8
RELATED PARTY DISCLOSURES

During the year, the company received loans from its parent company, Arboretum Holdings Limited, loans totalling £76,007 (2025- repaid £24,416). As at the balance sheet date £154,108 was payable to Arboretum Holdings Limited,

During the year the company, the company received no loans (2025- £8,715) from Woods Properties Ltd a company with common control. As at the balance sheet date £100,002 was payable to Woods Properties Limited,

During the year a management charge of £57,500 was raised to the subsidiary company, Talisman Estates Trading Limited, the full amount owing at year end

9
Directors' transactions

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors - N B Woods and Mrs D S Woods
-
68,182
348,171
(338,057)
78,296
68,182
348,171
(338,057)
78,296
10
Parent company
PINETUM ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
10
Parent company
(Continued)
- 8 -

The ultimate controlling party is Arboretum Holdings Limited

2026-03-31 2025-04-01 false false false 09 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N B Woods Mrs D S Woods 10622985 2025-04-01 2026-03-31 10622985 bus:Director1 2025-04-01 2026-03-31 10622985 bus:Director2 2025-04-01 2026-03-31 10622985 bus:RegisteredOffice 2025-04-01 2026-03-31 10622985 2026-03-31 10622985 2025-03-31 10622985 core:OtherPropertyPlantEquipment 2026-03-31 10622985 core:OtherPropertyPlantEquipment 2025-03-31 10622985 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10622985 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10622985 core:WithinOneYear 2026-03-31 10622985 core:WithinOneYear 2025-03-31 10622985 core:CurrentFinancialInstruments 2026-03-31 10622985 core:CurrentFinancialInstruments 2025-03-31 10622985 core:ShareCapital 2026-03-31 10622985 core:ShareCapital 2025-03-31 10622985 core:SharePremium 2026-03-31 10622985 core:SharePremium 2025-03-31 10622985 core:RetainedEarningsAccumulatedLosses 2026-03-31 10622985 core:RetainedEarningsAccumulatedLosses 2025-03-31 10622985 core:PlantMachinery 2025-04-01 2026-03-31 10622985 core:FurnitureFittings 2025-04-01 2026-03-31 10622985 core:ComputerEquipment 2025-04-01 2026-03-31 10622985 2024-04-01 2025-03-31 10622985 core:OtherPropertyPlantEquipment 2025-03-31 10622985 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 10622985 2025-03-31 10622985 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10622985 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10622985 bus:FRS102 2025-04-01 2026-03-31 10622985 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10622985 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP