REGISTERED NUMBER: 15291253 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

PIQUET LETTINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P A Kittle

REGISTERED OFFICE:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

Greater Manchester

M3 2DF

REGISTERED NUMBER:

15291253 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

FIXED ASSETS

Investment property

4

797,604

311,802

CURRENT ASSETS

Debtors

5

1,910

199,408

Cash at bank

8,522

44,525

10,432

243,933

CREDITORS

Amounts falling due within one year

6

355,698

347,229

NET CURRENT LIABILITIES

(345,266

)

(103,296

)

TOTAL ASSETS LESS CURRENT LIABILITIES

452,338

208,506

CREDITORS

Amounts falling due after more than one year

7

428,293

165,750

NET ASSETS

24,045

42,756

CAPITAL AND RESERVES

Called up share capital

9

50,000

50,000

Retained earnings

(25,955

)

(7,244

)

SHAREHOLDERS' FUNDS

24,045

42,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

P A Kittle - Director

1.	STATUTORY INFORMATION

Piquet Lettings Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

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 Income Statement, 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

311,802

Additions

485,802

At 30 November 2025

797,604

NET BOOK VALUE

At 30 November 2025

797,604

At 30 November 2024

311,802

Included with Investment Property are properties shown at cost of £797,604. It was considered that the open market value of the properties would not have changed materially by the year end therefore the open market value for the properties have been left at £797,604.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

1,910

199,408

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other creditors

355,698

347,229

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other creditors

428,293

165,750

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

393,195

165,750

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Other loans

436,163

165,750

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1,000

Ordinary

£50

50,000

50,000