REGISTERED NUMBER: 00960302 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2024 TO 31 MARCH 2025

FOR

PRESENTIA YOUNG & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Wright

Mrs S Wright

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

REGISTERED NUMBER:

00960302 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

10,378

13,835

Investments

5

1,029,742

839,287

Investment property

6

281,884

281,884

1,322,004

1,135,006

CURRENT ASSETS

Debtors

7

162,800

-

Cash at bank

324,053

779,704

486,853

779,704

CREDITORS

Amounts falling due within one year

8

530,380

451,171

NET CURRENT (LIABILITIES)/ASSETS

(43,527

)

328,533

TOTAL ASSETS LESS CURRENT LIABILITIES

1,278,477

1,463,539

CAPITAL AND RESERVES

Called up share capital

45,165

45,165

Capital redemption reserve

8,335

8,335

Retained earnings

1,224,977

1,410,039

SHAREHOLDERS' FUNDS

1,278,477

1,463,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

N Wright - Director

1.	STATUTORY INFORMATION

Presentia Young & Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment properties are included at open market value at the year end.

Changes in the value of investment properties are shown as movements in the revaluation reserve. Where properties are valued at below cost the diminution is written off to the profit and loss account.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Investments are included at cost less amounts written off. Profits or losses arising from disposals of fixed asset investments are treated as part of the results from ordinary activities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 September 2024

and 31 March 2025

1,646

24,530

26,176

DEPRECIATION

At 1 September 2024

1,609

10,732

12,341

Charge for period

7

3,450

3,457

At 31 March 2025

1,616

14,182

15,798

NET BOOK VALUE

At 31 March 2025

30

10,348

10,378

At 31 August 2024

37

13,798

13,835

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 September 2024

4,500

834,787

839,287

Additions

-

991,048

991,048

Disposals

(1,000

)

(658,550

)

(659,550

)

Revaluations

-

(141,043

)

(141,043

)

At 31 March 2025

3,500

1,026,242

1,029,742

NET BOOK VALUE

At 31 March 2025

3,500

1,026,242

1,029,742

At 31 August 2024

4,500

834,787

839,287

Cost or valuation at 31 March 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

(141,043

)

(141,043

)

Cost

3,500

1,167,285

1,170,785

3,500

1,026,242

1,029,742

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 March 2025

281,884

NET BOOK VALUE

At 31 March 2025

281,884

At 31 August 2024

281,884

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.8.24

£

£

Amounts owed by group undertakings

162,800

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.8.24

£

£

Amounts owed to group undertakings

-

201,793

Tax

66,558

66,558

VAT

2,927

2,200

Other creditors

186,601

42,071

Directors' loan accounts

268,292

136,249

Accruals and deferred income

6,002

2,300

530,380

451,171