PINE NOOK PROPERTIES LIMITED


Director	VINCENT, Brandon Allen


Registered Address	4 Glasshouse Studios
	Fryern Court Road
	Fordingbridge
	SP6 1QX


Registered Number	12280260 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		292,496		292,496
			292,496		292,496
Current assets
Debtors	4	250		-
Cash at bank and on hand		3,686		8,398
		3,936		8,398
Creditors amounts falling due within one year	5	(169,216)		(169,216)
Net current assets (liabilities)			(165,280)		(160,818)
Total assets less current liabilities			127,216		131,678
Creditors amounts falling due after one year	6		(225,255)		(223,759)
Net assets			(98,039)		(92,081)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(98,139)		(92,181)
Shareholders' funds			(98,039)		(92,081)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 July 2026, and are signed on its behalf by:

VINCENT, Brandon Allen
Director
Registered Company No. 12280260

PINE NOOK PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Investment property


		£
	Fair value at 01 November 24	292,496
	At 31 October 25	292,496

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	250	-
Total	250	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	131,175	131,175
Other creditors	38,041	38,041
Total	169,216	169,216

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	225,255	223,759
Total	225,255	223,759