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Registration number: 15800938

Priv-Mueller Ltd
Unaudited Filleted Financial Statements
for the Period from 25 June 2024 to 30 June 2025

Priv-Mueller Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Priv-Mueller Ltd

Company Information

Directors | P Mueller J Mueller

Registered office | c/o Hunters Law LLP Lincoln's Inn 9 New Square London WC2A 3QN

Accountants | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Priv-Mueller Ltd

(Registration number: 15800938)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 5 | 577
Current assets |  |
Debtors | 6 | 12,148
Cash at bank and in hand |  | 1,903
|  | 14,051
Creditors: Amounts falling due within one year | 7 | (87,247)
Net current liabilities |  | (73,196)
Net liabilities |  | (72,619)
Capital and reserves |  |
Called up share capital | 10 | 100
Retained earnings |  | (72,719)
Shareholders' deficit |  | (72,619)

For the financial period ending 30 June 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 accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 March 2026 and signed on its behalf by:

......................................... P Mueller Director

Priv-Mueller Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2024 to 30 June 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o Hunters Law LLP
Lincoln's Inn
9 New Square
London
WC2A 3QN

Principal activity

The principal activity of the Company is financial services for holding companies.

These financial statements were authorised for issue by the Board on 23 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The financial statements are for the long period from 25 June 2024, being the company's incorporation date, to 30 June 2025.

Going concern

The company made a loss in the period and has net current liabilities. The company is dependent on the support from the shareholders to continue as a going concern. The financial statements have been prepared on a going concern basis that assumes further funding will be obtained.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Priv-Mueller Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2024 to 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to/from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Priv-Mueller Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2024 to 30 June 2025

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Directors' opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Staff numbers

The average number of persons employed by the Company (including directors) during the period, was 2.

Priv-Mueller Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2024 to 30 June 2025

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
Additions | 589 | 589
At 30 June 2025 | 589 | 589
Depreciation
Charge for the period | 12 | 12
At 30 June 2025 | 12 | 12
Carrying amount
At 30 June 2025 | 577 | 577

6 | Debtors

Current | 2025 £
Trade debtors | 5,756
Prepayments | 452
Other debtors | 5,940
| 12,148

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest | 8 | 77,196
Accruals and deferred income |  | 3,060
Other creditors |  | 6,991
|  | 87,247

Priv-Mueller Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2024 to 30 June 2025

8 | Related party transactions

Other transactions with directors

Peter Mueller (Director) has made payments on behalf of the company totalling £7,091. Peter Mueller has also received £100 on behalf of the entity from his share capital. The expenses incurred are in relation to the payment of suppliers across the year. At year end the balance totalling £6,991 is owed to the director.

Summary of transactions with associates

PSI GmbH PSI GmbH has made payments on behalf of the company totalling £86,196. PSI GmbH has also received £9,000 on behalf of the entity from a return of deposit on their first premises. At the year end the balance totalling £77,196 is owed to the company.

Priv-Mueller Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2024 to 30 June 2025

9 | Dividends

|  | 2025
|  | £
Final dividend of £Nil per ordinary share |  | -

10 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary Shares of £1 each | 100 | 100