Company Registration No. 05428189 (England and Wales)
Pillar And Post Limited
Unaudited accounts
for the year ended 30 April 2026
Pillar And Post Limited
Unaudited accounts
Contents
Pillar And Post Limited
Company Information
for the year ended 30 April 2026
Directors
Apul Shah
Rahil Shah
Company Number
05428189 (England and Wales)
Registered Office
70 Theobald Street
Borehamwood
Hertfordshire
WD6 4SU
England
Accountants
IAB Accountants Limited
200 Selbourne Road
Luton
Bedfordshire
LU4 8LT
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Pillar And Post Limited
for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Pillar And Post Limited for the year ended
30 April 2026 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Pillar And Post Limited, as a body, in accordance with the terms of our engagement letter dated 19 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Pillar And Post Limited and state those matters that we have agreed to state to the Board of Directors of Pillar And Post Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pillar And Post Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pillar And Post Limited 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 Pillar And Post Limited. You consider that Pillar And Post Limited 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 Pillar And Post Limited. 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.
IAB Accountants Limited
Chartered Certified Accountants
200 Selbourne Road
Luton
Bedfordshire
LU4 8LT
30 October 2026
Pillar And Post Limited
Statement of financial position
as at 30 April 2026
Called up share capital not paid
100
100
Investment property
1,126,500
-
Cash at bank and in hand
6,368
-
Creditors: amounts falling due within one year
(136,183)
-
Net current liabilities
(127,585)
-
Total assets less current liabilities
999,015
100
Creditors: amounts falling due after more than one year
(999,944)
-
Net (liabilities)/assets
(929)
100
Called up share capital
100
100
Profit and loss account
(1,029)
-
Shareholders' funds
(929)
100
For the year ending 30 April 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by
Apul Shah
Director
Company Registration No. 05428189
Pillar And Post Limited
Notes to the Accounts
for the year ended 30 April 2026
Pillar And Post Limited is a private company, limited by shares, registered in England and Wales, registration number 05428189. The registered office is 70 Theobald Street, Borehamwood, Hertfordshire, WD6 4SU, England.
2
Compliance with accounting standards
These financial statements have been prepared in compliance with FRS 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 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.
The financial statements have been prepared under the historical cost convention, modified to include investment property at fair value, and in accordance with FRS 102 Section 1A Small Entities and the Companies Act 2006.
Investment property is initially recognised at cost, which includes the purchase price and directly attributable expenditure. It is subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. No depreciation is provided on investment property.
Turnover represents rental income receivable from the company’s residential investment properties, and is recognised on a straight-line basis over the term of each tenancy.
The accounts are presented in £ sterling.
The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s financial position, cash flow forecasts and future commitments for a period of at least twelve months from the date of approval of these financial statements.
At 30 April 2026, the company had net current liabilities of £127,485 and net liabilities of £929. The company’s liabilities include bank borrowings and amounts due to the directors. The directors have confirmed that they intend to continue to support the company and that the amounts due to them will not be demanded for repayment in a manner that would adversely affect the company’s ability to meet its liabilities as they fall due.
The company owns four residential investment properties which are held for rental purposes and expects to generate rental income from these properties to support its ongoing operating and financing commitments. The directors have considered the expected rental income, operating costs, loan repayments, interest commitments and available financial resources when assessing the company’s ability to continue as a going concern.
Based on this assessment, the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future and to meet its liabilities as they fall due. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.
Pillar And Post Limited
Notes to the Accounts
for the year ended 30 April 2026
The company has only basic financial instruments. Trade and other debtors, cash and bank, and trade and other creditors are measured at transaction price, less any impairment. Bank loans are initially recognised at transaction price, net of transaction costs, and subsequently measured at amortised cost using the effective interest method. Loans from directors who are shareholders are measured at transaction price, as permitted for small entities by paragraph 11.13A of FRS 102.
At 30 April 2026
1,126,500
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
131,153
-
7
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
589,250
-
The bank loans of £541,847 (2025: £nil), included within creditors falling due within and after more than one year, are secured by fixed charges over the company’s investment properties. Included within bank loans is £410,694 (2025: £nil) repayable after more than five years.
Allotted, called up and fully paid:
100 Allotted and called up shares of £1 each
100
100
9
Transactions with related parties
The company was under the control of Apul Shah throughout the year.
At 30 April 2026, the company owed £589,250 (2025: £nil) to its director, Apul Shah. The loans are unsecured and interest-free. The director has confirmed in writing that he will not seek repayment within twelve months of the date of approval of these financial statements.
Pillar And Post Limited
Notes to the Accounts
for the year ended 30 April 2026
The ultimate controlling party is Apul Shah.
11
Average number of employees
During the year the average number of employees was 1 (2025: 0).