REGISTERED NUMBER: 02238334 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Pamian Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D I Firth

Mrs P A Firth

Mrs J E Firth

Ms S J Firth

SECRETARY:

Mrs P A Firth

REGISTERED OFFICE:

10 Busker Lane

Skelmanthorpe

Huddersfield

West Yorkshire

HD8 9EP

REGISTERED NUMBER:

02238334 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Investment property

5

1,350,640

1,350,640

CURRENT ASSETS

Debtors

6

5,384

465

Cash at bank

9,499

18,749

14,883

19,214

CREDITORS

Amounts falling due within one year

7

215,023

269,641

NET CURRENT LIABILITIES

(200,140

)

(250,427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,150,500

1,100,213

CREDITORS

Amounts falling due after more than one year

8

(250,668

)

(211,069

)

PROVISIONS FOR LIABILITIES

(85,749

)

(83,714

)

NET ASSETS

814,083

805,430

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Fair value reserve

10

534,354

536,389

Retained earnings

278,729

268,041

SHAREHOLDERS' FUNDS

814,083

805,430

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

Mr D I Firth - Director

1.	STATUTORY INFORMATION

Pamian Properties 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention, other than investment properties which are shown at their most recent valuation.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on services provided during the year and derives from the provision of services falling within the company's ordinary activities.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,350,640

NET BOOK VALUE

At 31 December 2025

1,350,640

At 31 December 2024

1,350,640

Fair value at 31 December 2025 is represented by:

£

Valuation in 2005

185,630

Valuation in 2017

59,199

Valuation in 2023

380,669

Cost

725,142

1,350,640

The land and buildings were valued at the balance sheet date by the directors

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,943

-

Other debtors

1,441

465

5,384

465

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,720

2,648

Trade creditors

12,963

8,085

Amounts owed by associates

-

46,632

Taxation and social security

1,375

1,789

Other creditors

198,965

210,487

215,023

269,641

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

1,966

Amounts owed by associates

250,668

209,103

250,668

211,069

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.

RESERVES

Fair

value

reserve

£

At 1 January 2025

536,389

Deferred Tax Movement

(2,035

)

At 31 December 2025

534,354