PR & NVH PROPERTY HOLDINGS LTD

PR & NVH PROPERTY HOLDINGS LTD
Contents Page
For the year ended 31 May 2025

Statement of financial position	1
Notes to the financial statements	2

PR & NVH PROPERTY HOLDINGS LTD
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	35,595	35,595
		35,595	35,595
Current assets
Cash at bank and in hand		-	57
Creditors: amount falling due within one year		(2,168)	(1,555)
Net current assets		(2,168)	(1,498)

Total assets less current liabilities		33,427	34,097
Net assets		33,427	34,097

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		33,327	33,997
Shareholders' funds		33,427	34,097

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The director of the company have elected not to include a copy of the income statement within the financial statements.

Company No: 09587742

The financial statements were approved by the board of directors on 10 September 2025 and were signed on its behalf by:

-------------------------------
Mr J. Oakley
Director

1

PR & NVH PROPERTY HOLDINGS LTD
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

PR & NVH PROPERTY HOLDINGS LTD is a private company, limited by shares , registered in England and Wales , registration number 09587742 , registration address 97 Heath Road, Maidstone, Kent, ME16 9JT.

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.

1.

Accounting policies

Significant accounting policies

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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

Land and Buildings

0 Reducing Balance

2.	Average Number of Employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 June 2024	35,595	35,595
Additions	-	-
Disposals	-	-
At 31 May 2025	35,595	35,595
Depreciation
At 01 June 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 May 2025	-	-
Net book values
Closing balance as at 31 May 2025	35,595	35,595
Opening balance as at 01 June 2024	35,595	35,595

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 09587742
England and Wales
PR & NVH PROPERTY HOLDINGS LTD

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025