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REGISTERED NUMBER: 10622994 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

PJohnson Holdings Limited

PJohnson Holdings Limited (Registered number: 10622994)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

PJohnson Holdings Limited (Registered number: 10622994)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 300 |  | 310 |  |

CURRENT ASSETS

Debtors | 5 | 428,199 |  | 439,451 |  |

Cash at bank | 171 |  | 261 |  |

428,370 |  | 439,712 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,091 |  | 66,055 |  |

NET CURRENT ASSETS | 427,279 |  | 373,657 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 427,579 |  | 373,967 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 427,379 |  | 373,767 |  |

SHAREHOLDERS' FUNDS | 427,579 |  | 373,967 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

Mr Paul Michael Johnson - Director

PJohnson Holdings Limited (Registered number: 10622994)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| PJohnson Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10622994

| Registered office: | Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

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 and associates

| Investments in subsidiary and associate undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

| Group accounts not prepared

| In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

| Business combinations

| Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

PJohnson Holdings Limited (Registered number: 10622994)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Investments

| Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

| Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| 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.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in |  | Interest |

| group |  | in |

| undertakings |  | associate |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 260 |  | 50 |  | 310 |  |

| Disposals | (10 | ) | - |  | (10 | ) |

| At 30 September 2025 | 250 |  | 50 |  | 300 |  |

| NET BOOK VALUE

| At 30 September 2025 | 250 |  | 50 |  | 300 |  |

| At 30 September 2024 | 260 |  | 50 |  | 310 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 18,297 |  | 9,642 |  |

| Other debtors | 409,902 |  | 429,809 |  |

428,199 |  | 439,451 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 60 |  | 64,241 |  |

| Taxation and social security | 371 |  | 1,124 |  |

| Other creditors | 660 |  | 690 |  |

1,091 |  | 66,055 |  |

PJohnson Holdings Limited (Registered number: 10622994)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed £2,182 from (2024: £61,141 owed to) Premier Property Solutions (UK) Limited, a subsidiary company controlled by Mr P Johnson by virtue of his 100% shareholding in PJohnson Holdings Limited.

| At the balance sheet date the company was owed £16,115 (2024: £9,642) from Premier Commercial Lending Limited, a subsidiary company controlled by Mr P Johnson by virtue of his 100% shareholding in PJohnson Holdings Limited.

| At the balance sheet date the company was owed £4,237 (2024: £5,497) from The Property Consultancy Group Limited, an associate company of PJohnson Holdings Limited.

| At the balance sheet date the company owed £60 (2024: £60) to Sealed With a Gift Limited, a subsidiary company controlled by Mr P Johnson by virtue of his 100% shareholding in PJohnson Holdings Limited.

| At the balance sheet date the company was owed £88,258 (2024: £87,920) from Tauro Properties Ltd, a company under common control.

| There are no terms relating to the repayment of these loans or the payment of interest.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr Paul Michael Johnson.