Registration number: 05441658

Protect and Invest Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 7

Protect and Invest Limited

(Registration number: 05441658)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	20,185	18,066
Other financial assets	6	91,284	82,427
		111,469	100,493
Current assets
Debtors	7	56,753	49,039
Cash at bank and in hand		218,638	186,331
		275,391	235,370
Creditors: Amounts falling due within one year	8	(186,324)	(164,619)
Net current assets		89,067	70,751
Total assets less current liabilities		200,536	171,244
Provisions for liabilities		(10,339)	(9,831)
Net assets		190,197	161,413
Capital and reserves
Called up share capital		10,000	10,000
Other reserves		23,438	16,794
Retained earnings		156,759	134,619
Shareholders' funds		190,197	161,413

Protect and Invest Limited

(Registration number: 05441658)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:
 

......................................... M S Czapalski Director

Protect and Invest Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Mill Court
Mill Lane
Newbury
Berkshire
RG14 5RE
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of financial services and advice to clients. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Protect and Invest Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line basis
Fixtures and fittings	25% straight line basis
Plant and machinery	25% straight line basis
Motor vehicles	15% straight line basis

Investments

Investments in shares are included at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for financial services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Protect and Invest Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

3

Taxation

	2025		2024
	£		£
Corporation tax	7,375		13,154
Deferred tax	508		4,951
	7,883		18,105

4	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 6).

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	8,159	230	8,583	14,995	31,967
Additions	3,501	-	3,157	-	6,658
At 31 July 2025	11,660	230	11,740	14,995	38,625
Depreciation
At 1 August 2024	5,718	230	6,453	1,500	13,901
Charge for the year	887	-	1,403	2,249	4,539
At 31 July 2025	6,605	230	7,856	3,749	18,440
Carrying amount
At 31 July 2025	5,055	-	3,884	11,246	20,185
At 31 July 2024	2,441	-	2,130	13,495	18,066

Protect and Invest Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

6	Investments held as fixed assets

	2025 £	2024 £
Non-current financial assets
Financial assets at cost less impairment	91,284	82,427

7

Debtors

Current	2025 £	2024 £
Trade debtors	454	1,150
Prepayments	8,533	7,122
Other debtors	47,766	40,767
	56,753	49,039

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		12,793	245
Amounts owed to related parties	10	122,693	122,363
Taxation and social security		9,522	15,024
Other creditors		41,316	26,987
		186,324	164,619