1 December 2024 false Taxfiler 2024.6 13963008business:PrivateLimitedCompanyLtd2024-12-012025-11-30 139630082024-11-30 139630082024-12-012025-11-30 13963008business:AuditExemptWithAccountantsReport2024-12-012025-11-30 13963008business:FilletedAccounts2024-12-012025-11-30 139630082025-11-30 13963008business:Director12024-12-012025-11-30 13963008business:RegisteredOffice2024-12-012025-11-30 139630082024-11-30 13963008core:WithinOneYear2025-11-30 13963008core:WithinOneYear2024-11-30 13963008core:AfterOneYear2025-11-30 13963008core:AfterOneYear2024-11-30 13963008core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 13963008core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 13963008core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 13963008core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 13963008core:PreviouslyStatedAmount2025-11-30 13963008core:PreviouslyStatedAmount2024-11-30 13963008business:SmallEntities2024-12-012025-11-30 13963008countries:EnglandWales2024-12-012025-11-30 13963008core:AdditionsToInvestments2025-11-30 139630082023-12-012024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 13963008 (England and Wales)
Pierre Developments (Holdings) Ltd Unaudited accounts for the year ended 30 November 2025
Pierre Developments (Holdings) Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Pierre Developments (Holdings) Ltd Company Information for the year ended 30 November 2025
Director
Peter William Evans
Company Number
13963008 (England and Wales)
Registered Office
Suite 17 13 Micklegate YORK YO1 6RA ENGLAND
Accountants
RAE Business Services (Yorkshire) Limited 167-169 Great Portland Street 5th Floor London W1W 5PF
- 3 -
Pierre Developments (Holdings) Ltd Accountants' report
Accountants' report to the director of Pierre Developments (Holdings) Ltd on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pierre Developments (Holdings) Ltd for the year ended 30 November 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Pierre Developments (Holdings) Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Pierre Developments (Holdings) Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pierre Developments (Holdings) Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pierre Developments (Holdings) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Pierre Developments (Holdings) Ltd. You consider that Pierre Developments (Holdings) Ltd 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 accounts of Pierre Developments (Holdings) Ltd. 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 accounts.
RAE Business Services (Yorkshire) Limited 167-169 Great Portland Street 5th Floor London W1W 5PF 6 August 2026
- 4 -
Pierre Developments (Holdings) Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
4
156 
94 
Current assets
Debtors
5
821,780 
816,868 
Creditors: amounts falling due within one year
6
(336,731)
(115,301)
Net current assets
485,049 
701,567 
Total assets less current liabilities
485,205 
701,661 
Creditors: amounts falling due after more than one year
7
- 
(206,000)
Net assets
485,205 
495,661 
Capital and reserves
Called up share capital
14 
14 
Profit and loss account
485,191 
495,647 
Shareholders' funds
485,205 
495,661 
For the year ending 30 November 2025 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 director acknowledges his 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 and authorised for issue on 6 August 2026 and were signed on its behalf by
Peter William Evans Director Company Registration No. 13963008
- 5 -
Pierre Developments (Holdings) Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Pierre Developments (Holdings) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13963008. The registered office is Suite 17, 13 Micklegate, YORK, YO1 6RA, 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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss. The directors have opted to expense accrued interest in line with section 25, FRS 102.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 December 2024
94 
Additions
62 
Valuation at 30 November 2025
156 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
775,352 
- 
Other debtors
46,428 
- 
821,780 
- 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
- 
461,996 
Other debtors
- 
354,872 
- 
816,868 
- 6 -
Pierre Developments (Holdings) Ltd Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
48,490 
41,304 
Amounts owed to group undertakings and other participating interests
107,533 
- 
Other creditors
131,832 
- 
Loans from directors
46,012 
72,997 
Accruals
2,864 
1,000 
336,731 
115,301 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
206,000 
8
Transactions with related parties
The company is owed the following amounts from group companies: Pierre Developments (York Place) Limited - £367,261 Pierre Developments Limited - £404,903 Pierre Developments (Moor Monkton) Limited - £13,188 The company owes the following amounts to group companies: P&O Property Ventures Limited - £106,456 No interest has been charged on these inter company balances.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -