Company registration number 10478678 (England and Wales)
PROPERTY & LAND INTRODUCTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
PROPERTY & LAND INTRODUCTIONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
PROPERTY & LAND INTRODUCTIONS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
9,953
12,554
Investment property
5
887,828
887,828
897,781
900,382
Current assets
Stocks
10,781
-
Debtors
6
182,245
149,327
Cash at bank and in hand
724
18,880
193,750
168,207
Creditors: amounts falling due within one year
7
(134,743)
(55,471)
Net current assets
59,007
112,736
Total assets less current liabilities
956,788
1,013,118
Creditors: amounts falling due after more than one year
8
(11,618)
(10,833)
Net assets
945,170
1,002,285
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
945,070
1,002,185
Total equity
945,170
1,002,285
PROPERTY & LAND INTRODUCTIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 July 2026
Mr M A Beighton
Director
Company registration number 10478678 (England and Wales)
PROPERTY & LAND INTRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Property & Land Introductions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39/43 Bridge Street, Swinton, Mexborough, South Yorkshire, S64 8AP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% - straight line
Computers
33% - straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

PROPERTY & LAND INTRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

PROPERTY & LAND INTRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
27,791
Depreciation and impairment
At 1 November 2024
15,237
Depreciation charged in the year
2,601
At 31 October 2025
17,838
Carrying amount
At 31 October 2025
9,953
At 31 October 2024
12,554
5
Investment property
2025
£
Fair value
At 1 November 2024 and 31 October 2025
887,828

PROPERTY & LAND INTRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
182,245
149,327

7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,240
10,000
Trade creditors
108
216
Other creditors
131,395
45,255
134,743
55,471

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
11,618
10,833
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
2025-10-31 2024-11-01 false false false 01 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M A Beighton 10478678 2024-11-01 2025-10-31 10478678 2025-10-31 10478678 2024-10-31 10478678 core:OtherPropertyPlantEquipment 2025-10-31 10478678 core:OtherPropertyPlantEquipment 2024-10-31 10478678 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 10478678 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 10478678 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 10478678 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 10478678 core:CurrentFinancialInstruments 2025-10-31 10478678 core:CurrentFinancialInstruments 2024-10-31 10478678 core:ShareCapital 2025-10-31 10478678 core:ShareCapital 2024-10-31 10478678 core:RetainedEarningsAccumulatedLosses 2025-10-31 10478678 core:RetainedEarningsAccumulatedLosses 2024-10-31 10478678 core:ShareCapitalOrdinaryShareClass1 2025-10-31 10478678 core:ShareCapitalOrdinaryShareClass1 2024-10-31 10478678 bus:Director1 2024-11-01 2025-10-31 10478678 core:FurnitureFittings 2024-11-01 2025-10-31 10478678 core:ComputerEquipment 2024-11-01 2025-10-31 10478678 2023-11-01 2024-10-31 10478678 core:OtherPropertyPlantEquipment 2024-10-31 10478678 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 10478678 2024-10-31 10478678 core:Non-currentFinancialInstruments 2025-10-31 10478678 core:Non-currentFinancialInstruments 2024-10-31 10478678 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 10478678 bus:OrdinaryShareClass1 2025-10-31 10478678 bus:OrdinaryShareClass1 2024-10-31 10478678 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10478678 bus:FRS102 2024-11-01 2025-10-31 10478678 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 10478678 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10478678 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP