Company No: 04068846 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D E Ashley
	P M Ashley

SECRETARY

P M Ashley

REGISTERED OFFICE	7 Minster Court
	Tuscam Way
	Yorktown Industrial Estate
	Camberley
	Surrey
	GU15 3YY
	United Kingdom

COMPANY NUMBER

04068846 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	30.09.2025		30.09.2024
		£		£
Fixed assets
Tangible assets	3	33		43
Investment property	4	495,000		400,000
		495,033		400,043
Current assets
Debtors	5	7,224		7,890
Cash at bank and in hand		973		7,603
		8,197		15,493
Creditors: amounts falling due within one year	6	( 118,769)		( 119,382)
Net current liabilities		(110,572)		(103,889)
Total assets less current liabilities		384,461		296,154
Net assets		384,461		296,154
Capital and reserves
Called-up share capital		90		90
Revaluation reserve		150,563		55,563
Profit and loss account		233,808		240,501
Total shareholders' funds		384,461		296,154

For the financial year ending 30 September 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Primeplant Limited (registered number: 04068846) were approved and authorised for issue by the Board of Directors on 16 December 2025. They were signed on its behalf by:

P M Ashley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Primeplant Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 7 Minster Court, Tuscam Way, Yorktown Industrial Estate, Camberley, Surrey, GU15 3YY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	30.09.2025		30.09.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 October 2024	30,857		30,857
At 30 September 2025	30,857		30,857
Accumulated depreciation
At 01 October 2024	30,814		30,814
Charge for the financial year	10		10
At 30 September 2025	30,824		30,824
Net book value
At 30 September 2025	33		33
At 30 September 2024	43		43

4. Investment property

	Investment property
	£
Valuation
As at 01 October 2024	400,000
Fair value movement	95,000
As at 30 September 2025	495,000

The 2025 valuation was undertaken by Curchod & Co, Chartered Surveyors on 31 January 2025 on an open market value by way of a freehold sale with vacant possession.

5. Debtors

	30.09.2025		30.09.2024
	£		£
Prepayments	7,224		7,890

6. Creditors: amounts falling due within one year

	30.09.2025		30.09.2024
	£		£
Amounts owed to Group undertakings	106,840		106,840
Accruals	1,565		2,178
Other taxation and social security	750		750
Other creditors	9,614		9,614
	118,769		119,382