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Company Registration No. 15645379 (England and Wales)
Paujac Properties Ltd Unaudited accounts for the year ended 30 April 2026
Paujac Properties Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Paujac Properties Ltd Company Information for the year ended 30 April 2026
Directors
Jacqueline Hammond Paul Kerrigan
Company Number
15645379 (England and Wales)
Registered Office
127 Raphael Drive Shoeburyness Southend-On-Sea SS3 9UR England
Accountants
SilverstoneBKS Limited 127 Raphael Drive Shoeburyness Southend On Sea Essex SS3 9UR
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Paujac Properties Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Investment property
4
472,000
484,000
Current assets
Debtors
5
5,596
-
Cash at bank and in hand
5,688
5,879
11,284
5,879
Creditors: amounts falling due within one year
6
(5,207)
(4,163)
Net current assets
6,077
1,716
Total assets less current liabilities
478,077
485,716
Creditors: amounts falling due after more than one year
7
(462,867)
(437,040)
Provisions for liabilities
Deferred tax
-
(6,860)
Net assets
15,210
41,816
Capital and reserves
Called up share capital
2
2
Profit and loss account
15,208
41,814
Shareholders' funds
15,210
41,816
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by
Jacqueline Hammond Director Company Registration No. 15645379
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Paujac Properties Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Paujac Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 15645379. The registered office is 127 Raphael Drive, Shoeburyness, Southend-On-Sea, SS3 9UR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
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 accounts. 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 average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Revenue Recognition
Rental income is recognised on a straight-line basis over the term of the lease. Income is recorded in the period to which it relates, in accordance with the terms of the rental agreements in place.
4
Investment property
2026
£
Fair value at 1 May 2025
484,000
Additions
25,928
Net loss from fair value adjustments
(37,928)
At 30 April 2026
472,000
The investment property is measured at fair value at the reporting date. The valuation has been determined by the directors using available market evidence and their knowledge of the property. Any movements in fair value are recognised in the profit and loss account in the period in which they arise.
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Paujac Properties Ltd Notes to the Accounts for the year ended 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
5,250
-
Deferred tax asset
346
-
5,596
-
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
966
2,949
Loans from directors
3,871
914
Accruals
370
300
5,207
4,163
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
291,221
265,394
Other creditors
171,646
171,646
462,867
437,040
8
Transactions with related parties
Loan received during the year from 19 Holland Street - Property 2 Homes Ltd
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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