ACCOUNTS - Final Accounts preparation

Registered number: 13772941

PRICE GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


PRICE GROUP LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5


PRICE GROUP LIMITED REGISTERED NUMBER:13772941

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		993		43
			993		43
Current assets
Debtors: amounts falling due within one year	5	3,074		-
Cash at bank and in hand	6	34		-
		3,108		-
Creditors: amounts falling due within one year		(664)		-
Net current assets			2,444		-
Total assets less current liabilities			3,437		43

Net assets			3,437		43

Capital and reserves
Called up share capital	8	3,899	43
Profit and loss account		(462)	-
		3,437	43


PRICE GROUP LIMITED REGISTERED NUMBER:13772941

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R M Price

Director

Date: 15 December 2025

The notes on pages 3 to 5 form part of these financial statements.


PRICE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Price Group Limited is a private company, limited by shares, registered in England and Wales, registration number 13772941. The registered address of the company is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company is that of a holding company.

On the 23rd October 2024, the company changed its name to Price Group Limited from PBS SPV2 Limited.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company is the parent undertaking of a small group and as such is not required by the
Companies Act 2006 to prepare group accounts. These financial statements therefore present
information about the company as an individual untertaking and not about its group.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and amounts due from related parties.


PRICE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

4.	Fixed asset investments

		Investments in subsidiary company
		£
	Cost or valuation
	At 1 April 2024	43
	Additions	1,270
	Disposals	(320)
	At 31 March 2025	993

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	3,074	-
	3,074	-

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	34	-

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to other participating interests	664	-
	664	-

8.	Share capital
		2025	2024
		£	£

		Allotted, called up and fully paid


PRICE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

8.Share capital (continued)

Nil (2024 - 43) Ordinary shares of £1 each	-	43
3,469 (2024 - Nil) Ordinary C shares of £1 each	3,469	-
430 (2024 - Nil) Ordinary D shares of £1 each	430	-

	3,899	43

During the year, there was 5,527 Ordinary £1 shares issued at a par value.

On 14 August 2024, 5,570 Ordinary £1 shares were reclassified as 3,899 Ordinary A £1 shares and 1,671 Ordinary B £1 shares.

On 3 September 2024 the share capital was reduced by the cancellation of 1,671 Ordinary B £1 shares.

On 24 October 2024, 3,899 Ordinary A £1 shares were reclassified as 3,469 Ordinary C £1 shares and 430 Ordinary D £1 shares.

9.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.