IRIS Accounts Production v25.4.12.37 11125499 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11125499 2024-03-31 11125499 2025-03-31 11125499 2024-04-01 2025-03-31 11125499 2023-03-31 11125499 2023-04-01 2024-03-31 11125499 2024-03-31 11125499 ns15:EnglandWales 2024-04-01 2025-03-31 11125499 ns14:PoundSterling 2024-04-01 2025-03-31 11125499 ns10:Director1 2024-04-01 2025-03-31 11125499 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11125499 ns10:SmallEntities 2024-04-01 2025-03-31 11125499 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11125499 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 11125499 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11125499 ns10:FullAccounts 2024-04-01 2025-03-31 11125499 ns10:Director3 2024-04-01 2025-03-31 11125499 ns10:RegisteredOffice 2024-04-01 2025-03-31 11125499 ns5:CurrentFinancialInstruments 2025-03-31 11125499 ns5:CurrentFinancialInstruments 2024-03-31 11125499 ns5:ShareCapital 2025-03-31 11125499 ns5:ShareCapital 2024-03-31 11125499 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 11125499 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 11125499 ns5:CostValuation 2024-03-31 11125499 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 11125499 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 11125499 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

PSH TRUSTEE LIMITED

| PSH TRUSTEE LIMITED (REGISTERED NUMBER: 11125499) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PSH TRUSTEE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | Align Pensions Limited

| Ms S Ashraf

| REGISTERED OFFICE: | Suite 114, 1st Floor Holborn Gate

| 330 High Holborn

| London

| WC1V 7QT

| REGISTERED NUMBER: | 11125499 (England and Wales)

| ACCOUNTANTS: | CBHC Limited

| Suite 3, Steeple House

| Church Lane

| Chelmsford

| Essex

| CM1 1NH

| PSH TRUSTEE LIMITED (REGISTERED NUMBER: 11125499) |

BALANCE SHEET

31ST MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 1 |  | 1 |  |

CURRENT ASSETS

Debtors | 5 | 86,200 |  | 76,459 |  |

Cash at bank | 5,826 |  | 978 |  |

92,026 |  | 77,437 |  |

CREDITORS

Amounts falling due within one year | 6 | (184,748 | ) | (57,547 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (92,722 | ) | 19,890 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (92,721 | ) | 19,891 |  |

CAPITAL AND RESERVES

Called up share capital | 916,527 |  | 916,527 |  |

Retained earnings | (1,009,248 | ) | (896,636 | ) |

(92,721 | ) | 19,891 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th March 2026 and were signed on its behalf by:

Ms S Ashraf - Director

| PSH TRUSTEE LIMITED (REGISTERED NUMBER: 11125499) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| PSH Trustee 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.

| The Company changed its name from The PSF Trustee Limited to PSH Trustee Limited on 3 September 2024.

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.

| Turnover

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

| Taxation

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

| 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.

| Going concern

| The directors have concluded that the company is no longer a going concern. The financial statements have therefore been prepared on a break-up basis.

3. | EMPLOYEES AND DIRECTORS

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

| PSH TRUSTEE LIMITED (REGISTERED NUMBER: 11125499) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 1 |  |

| NET BOOK VALUE

| At 31st March 2025 | 1 |  |

| At 31st March 2024 | 1 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 40,000 |  | - |  |

| Amounts owed by group undertakings | 45,856 |  | 74,110 |  |

| Other debtors | 344 |  | 2,349 |  |

86,200 |  | 76,459 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 125,225 |  | 10,908 |  |

| Amounts owed to group undertakings | 58,023 |  | 36,287 |  |

| Social security and other taxes | - |  | 3,428 |  |

| Other creditors | - |  | 474 |  |

| Accrued expenses | 1,500 |  | 6,450 |  |

184,748 |  | 57,547 |  |

7. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed by PSF Professional Services Limited £10,000 (2024: £10,000), £141 (2024: £416) by PSF Benefit Services Ltd, £Nil (2024: £20,000) by PSF Capital Reserve LP, £15,428 (2024: £22,471) by PSF Capital Services II Limited, and £20,287 (2024:20,818) by PSH Sponsor.

| At the balance sheet date the company owed £36,287 (2024: £36,287) to PSH Scotland GP Limited and £21,736 (2024: £-404.82) by Pension Superhaven Holdings Ltd,

| During the period the company received fees totalling £162,500 from PSF Capital Reserve LP.

| The intercompany balances have arisen from recharging of costs between entities within the Pension SuperFund structure where they have either settled costs on behalf of another entity within the group or charged for services in relation to the establishment of the Pension SuperFund.