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COMPANY REGISTRATION NUMBER: NI601402
Premier Apartments (UK) Limited
Filleted Financial Statements
31 December 2025
Premier Apartments (UK) Limited
Statement of Financial Position
31 December 2025
2025
2024
Note
£
£
Current assets
Debtors
5
100
100
----
----
Net current assets
100
100
----
----
Total assets less current liabilities
100
100
----
----
Capital and reserves
Called up share capital
6
100
100
----
----
Shareholders funds
100
100
----
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 17 June 2026 , and are signed on behalf of the board by:
Mr J Murphy
Director
Company registration number: NI601402
Premier Apartments (UK) Limited
Notes to the Financial Statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is c/o Lenfestey & Co, The Masters House, 10 Abbey Yard, Newry, Co Down, BT34 2EG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements are prepared on a basis other than going concern, under the historical cost convention, and comply with the financial reporting standards of the Financial Reporting Council and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Debtors
Trade and other debtors including amounts owed by group companies are recognised initially at transaction price. A provision for impairment is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivables.
Share capital
Ordinary shares are classified as equity.
4. Employee numbers
The average number of persons employed by the company during the year amounted to nil (2024: nil).
5. Debtors
2025
2024
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
100
100
----
----
6. Called up share capital
Issued, called up and fully paid
2025
2024
No.
£
No.
£
Ordinary shares of £ 1 each
100
100
100
100
----
----
----
----
7. Summary audit opinion
The auditor's report dated 17 June 2026 was unqualified .
The senior statutory auditor was Kate Crossan , for and on behalf of Lenfestey & Co .
8. Related party transactions
In accordance with FRS 102 the company has elected not to disclose related party transactions with wholly owned subsidiary companies within the group.
9. Ethical standards
In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. Controlling party
The company is a wholly owned subsidiary of Windshear Ltd . The company's ultimate parent undertaking is FRO III Cedar Holdings LP , a Cayman Islands Limited Partnership with a registered office at Maples Corporate Services Limited, P.O. Box 309, Ugland House, Grand Cayman, KY1-1104, Cayman Islands. The parent of the smallest group in which the results are consolidated is Arago Investments Ltd , a company registered in Ireland with a registered office address at 23 Lower Baggot Street, Dublin 2, D02K009, Ireland.