| Premier Holdings 2021 Ltd |
| Registered number: |
13395488 |
| Balance Sheet |
| as at 31 March 2025 |
| Restated |
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Investments |
3 |
|
|
3,261,003 |
|
|
3,261,003 |
|
| Current assets |
| Cash at bank and in hand |
|
|
1,000 |
|
|
1,000 |
|
| Creditors: amounts falling due within one year |
4 |
|
(1,745,572) |
|
|
(1,918,620) |
|
| Net current liabilities |
|
|
|
(1,744,572) |
|
|
(1,917,620) |
|
| Net assets |
|
|
|
1,516,431 |
|
|
1,343,383 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
1,000 |
| Profit and loss account |
|
|
|
1,515,431 |
|
|
1,342,383 |
|
| Shareholder's funds |
|
|
|
1,516,431 |
|
|
1,343,383 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| M D Poulson |
| Director |
| Approved by the board on 18 September 2025 |
|
| Premier Holdings 2021 Ltd |
| Notes to the Accounts |
| for the period from 1 June 2024 to 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
|
Cost |
|
At 1 June 2024 |
3,261,003 |
|
|
At 31 March 2025 |
3,261,003 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
1,742,307 |
|
1,917,155 |
|
Other creditors |
3,265 |
|
1,465 |
|
|
|
|
|
|
1,745,572 |
|
1,918,620 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Group accounts |
|
|
The company is part of a small group and therefore group accounts have not been prepared. |
|
|
| 6 |
Comparative restatements |
|
|
The comparatives have been restated to reclassify the loan from subsidiary as a loan due within one year from group undertaking and to reclassify the share capital that was netted off against creditors. |
|
|
| 7 |
Comparative figures |
|
|
The comparative figures cover a period of 12 months whilst the current figures cover a period of 10 months to bring the year end in line with the trading subsidairy. |
|
|
| 8 |
Other information |
|
|
Premier Holdings 2021 Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
1 Brook Park |
|
Gaddesby Lane |
|
Rearsby |
|
Leicestershire |
|
LE7 4ZB |