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Registered number: 05209840
Palus Investments Ltd
Financial Statements
For The Year Ended 31 December 2025
Palus Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Palus Investments Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05209840

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 495,000 |  | 785,367
|  |  | 495,000 |  | 785,367
CURRENT ASSETS
Debtors | 5 | 25 |  | - |
Cash at bank and in hand |  | 651 |  | 3,052 |
|  | 676 |  | 3,052 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,440 ) |  | (486,564 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (764 ) |  | (483,512 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 494,236 |  | 301,855
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (130,000 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (50,000 ) |  | (50,092 )
NET ASSETS |  |  | 314,236 |  | 251,763
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve |  |  | 200,000 |  | 200,367
Profit and Loss Account |  |  | 114,136 |  | 51,296
SHAREHOLDERS' FUNDS |  |  | 314,236 |  | 251,763

Page 1
Page 2
Palus Investments Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr F F Marsh Director
10 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Palus Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Palus Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05209840 . The registered office is Cherry Tree Cottage, Tanyard Lane, Danehill Haywards Heath , West Sussex, RH17 7JP.
The company's principal activity continues to be that of property lettings.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not depreciated
Plant & Machinery | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Palus Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 January 2025 | 785,367
Disposals | (309,081 )
Revaluation | 18,714
As at 31 December 2025 | 495,000
Net Book Value
As at 31 December 2025 | 495,000
As at 1 January 2025 | 785,367

5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 25 |  | -

Page 4
Page 5
Palus Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 130,142
Other creditors | 1,440 |  | 354,878
Taxation and social security | - |  | 1,544
| 1,440 |  | 486,564

7. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 130,000 |  | -

8. Loans
An analysis of the maturity of loans is given below:

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | - |  | 130,142

9. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included in other creditors due after more than one year is a loan from the director, Mr F Marsh, amounting to £130,000 (2024 - £5,540).
11. Controlling Parties
The company's controlling party is its director, Mr F Marsh, by virtue of his interest in the share capital of the company.
Page 5