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Registered Number: 14739805
England and Wales
PENROSE REAL ESTATE LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Penrose Real Estate Ltd Contents Page For the year ended 31 March 2026
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Penrose Real Estate Ltd Company Information For the year ended 31 March 2026
Director | Mr C S Buckley
Registered Number | 14739805
Registered Office | 6 Fusion Court Aberford Road Leeds West Yorkshire LS25 2GH
Accountants | UWM Accountants Limited UWM House 6 Fusion Court Leeds LS25 2GH
1

Penrose Real Estate Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 996,745 |  | 995,918
|  | 996,745 |  | 995,918
Current assets |  |  |
Debtors | 4 | 785 |  | 882
Cash at bank and in hand |  | 7,827 |  | 8,790
|  | 8,612 |  | 9,672
Creditors: amount falling due within one year | 5 | (265,604) |  | (397,262)
Net current assets |  | (256,992) |  | (387,590)
Total assets less current liabilities |  | 739,753 |  | 608,328
Creditors: amount falling due after more than one year | 6 | (736,023) |  | (635,356)
Net assets |  | 3,730 |  | (27,028)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Fair Value Reserves | 7 | (28,754) |  | (28,931)
Profit and loss account |  | 32,483 |  | 1,902
Shareholders' funds |  | 3,730 |  | (27,028)
For the 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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 04 August 2026 and were signed by:
------------------------------- Mr C S Buckley Director
2

Penrose Real Estate Ltd Notes to the Financial Statements For the year ended 31 March 2026
General Information Penrose Real Estate Ltd is a private company, limited by shares, registered in England and Wales, registration number 14739805, registration address 6 Fusion Court, Aberford Road, Leeds, West Yorkshire, LS25 2GH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 0% RB
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 911,186 |  | 84,731 |  | 995,917
Additions | - |  | 651 |  | 651
Disposals | - |  | - |  | -
Revaluations | 177 |  | - |  | 177
At 31 March 2026 | 911,363 |  | 85,382 |  | 996,745
Depreciation
At 01 April 2025 | - |  | - |  | -
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 31 March 2026 | - |  | - |  | -
Net book values
Closing balance as at 31 March 2026 | 911,363 |  | 85,382 |  | 996,745
Opening balance as at 01 April 2025 | 911,187 |  | 84,731 |  | 995,918
4. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Debtors | 785 |  | 882
| 785 |  | 882
5. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 9,052
Taxation and Social Security | 9,525 |  | 164
Other Creditors | 256,079 |  | 388,046
| 265,604 |  | 397,262
6. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 736,023 |  | 635,356
| 736,023 |  | 635,356
7. | Fair Value Reserves
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Fair Value Reserve b/fwd | (28,931) |  | (1,131)
Fair Value Reserve | 177 |  | (27,800)
| (28,754) |  | (28,931)
3