REGISTERED NUMBER: 10279193 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

PAULAND PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Connor

Mrs C J Connor

REGISTERED OFFICE:

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

REGISTERED NUMBER:

10279193 (England and Wales)

ACCOUNTANTS:

Private Client Services (NW) Limited

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

FIXED ASSETS

Tangible assets

4

244,417

457,963

CURRENT ASSETS

Debtors

5

149

148

Cash at bank

362

3,776

511

3,924

CREDITORS

Amounts falling due within one year

6

21,585

6,082

NET CURRENT LIABILITIES

(21,074

)

(2,158

)

TOTAL ASSETS LESS CURRENT LIABILITIES

223,343

455,805

CREDITORS

Amounts falling due after more than one year

7

160,058

444,082

NET ASSETS

63,285

11,723

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

63,185

11,623

SHAREHOLDERS' FUNDS

63,285

11,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

P Connor - Director

Mrs C J Connor - Director

1.	STATUTORY INFORMATION

Pauland Properties Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

Totals

£

£

£

£

COST

At 1 August 2025

213,504

244,250

509

458,263

Disposals

(213,504

)

-

-

(213,504

)

At 31 July 2026

-

244,250

509

244,759

DEPRECIATION

At 1 August 2025

-

-

300

300

Charge for year

-

-

42

42

At 31 July 2026

-

-

342

342

NET BOOK VALUE

At 31 July 2026

-

244,250

167

244,417

At 31 July 2025

213,504

244,250

209

457,963

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

149

148

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1

Tax

13,504

-

Directors' current accounts

7,166

5,226

Accrued expenses

915

855

21,585

6,082

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Directors' loan accounts

160,058

444,082

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 August 2025

11,623

Profit for the year

51,562

At 31 July 2026

63,185