REGISTERED NUMBER: 13696079 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 JUNE 2024 TO 31 DECEMBER 2024

FOR

PARCVU HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A D Cressey

J A Hughes

J E T Wilbraham

D M Prall

D Noel

C Van Rhee

REGISTERED OFFICE:

Bretton Hall Farm

Chester Road

Bretton

Chester

CH4 0DS

REGISTERED NUMBER:

13696079 (England and Wales)

AUDITORS:

Malthouse & Company Chartered Accountants

and Statutory Auditors

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Investments

4

2,177,602

2,177,602

CREDITORS

Amounts falling due within one year

5

-

1,173,951

NET CURRENT LIABILITIES

-

(1,173,951

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,177,602

1,003,651

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

159,311

159,311

Retained earnings

2,017,291

843,340

SHAREHOLDERS' FUNDS

2,177,602

1,003,651

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 9 September 2025 and were signed on its behalf by:

D M Prall - Director

1.	STATUTORY INFORMATION

Parcvu Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

TAXATION

Taxation for the period 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 June 2024

and 31 December 2024

2,177,602

NET BOOK VALUE

At 31 December 2024

2,177,602

At 31 May 2024

2,177,602

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.5.24

£

£

Other creditors

-

1,173,951

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Guy Playfer (Senior Statutory Auditor)

for and on behalf of Malthouse & Company Chartered Accountants

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Dividends paid of £112,505 (May 2024 -£312,580) during the period were to the directors.

8.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9.	ULTIMATE CONTROLLING PARTY

Until 13 September 2024, the company was under the control of A D Cressey, J A Hughes, D M Prall and J E T Wilbraham.

After this date the company is under the control of Booking Invest B.V., a company incorporated in the Netherlands.