Property Reborn Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12263670 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE PERIOD

1ST NOVEMBER 2024 TO 30TH OCTOBER 2025

FOR

PROPERTY REBORN LTD

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

6

DIRECTOR:

Mr J M Moore

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

M44 5XD

REGISTERED NUMBER:

12263670 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the period 1st November 2024 to 30th October 2025.

DIRECTOR

Mr J M Moore held office during the whole of the period from 1st November 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J M Moore - Director

26th October 2026

FIXED ASSETS

Tangible assets

4

95,985

98,041

95,985

98,041

CURRENT ASSETS

Cash at bank

24

14

CREDITORS

Amounts falling due within one year

5

46,146

60,765

NET CURRENT LIABILITIES

(46,122

)

(60,751

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

49,863

37,290

PROVISIONS FOR LIABILITIES

3,982

3,622

NET ASSETS

45,881

33,668

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

45,781

33,568

45,881

33,668

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th October 2026 and were signed by:

Mr J M Moore - Director

1.	STATUTORY INFORMATION

Property Reborn 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

10% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1st November 2024

and 30th October 2025

56,935

48,995

105,930

DEPRECIATION

At 1st November 2024

-

7,889

Charge for period

-

2,056

At 30th October 2025

-

9,945

NET BOOK VALUE

At 30th October 2025

56,935

39,050

95,985

At 31st October 2024

56,935

41,106

98,041

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1st November 2024

and 30th October 2025

40,000

DEPRECIATION

At 1st November 2024

4,795

Charge for period

1,466

At 30th October 2025

6,261

NET BOOK VALUE

At 30th October 2025

33,739

At 31st October 2024

35,205

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

31.10.24

£

Bank loans and overdrafts

-

1,859

Amounts owed to group undertakings

33,218

46,728

Taxation and social security

2,518

1,141

Other creditors

10,410

11,037

46,146

60,765

6.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J M Moore.