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Registered number: 12170985 PL HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
PL HOLDINGS LIMITED REGISTERED NUMBER: 12170985 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 370,564 |  | 314,696 |
Cash at bank and in hand | 6 | 286,976 |  | 154,856 |
|  | 657,540 |  | 469,552 |
Creditors: amounts falling due within one year | 7 | (26,092) |  | (27,960) |
Net current assets |  |  | 631,448 |  | 441,592
Net assets |  |  | 631,548 |  | 441,692
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 631,448 |  | 441,592
|  |  | 631,548 |  | 441,692
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PL HOLDINGS LIMITED REGISTERED NUMBER: 12170985 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 March 2026.
J Lambert
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
PL Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Unit 3 Southfields Road, Dunstable, Bedfordshire, England, LU6 3EJ. The company is a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. The financial statements therefore presents information about the company as an individual undertaking and not about its group. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have taken consideration of the impact of inflationary pressures on the business. The directors note that the company has sufficient working capital and other finance available, including support from its subsidiary company, to continue trading for a period of not less than 12 months from the date of signing these financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.
| 2.3 | Interest income
Interest income is recognised in Statement of comprehensive income using the effective interest method.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
PL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost and net book value |
| At 1 September 2024 | 100
| At 31 August 2025 | 100
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PL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 370,564 | 314,696
|  | 370,564 | 314,696
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 286,976 | 154,856
|  | 286,976 | 154,856
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 8
| Other taxation and social security | 170 | 170
| Other creditors | 24,492 | 26,352
| Accruals and deferred income | 1,430 | 1,430
|  | 26,092 | 27,960
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PL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 45 Ordinary A shares of £1 each | 45 | 45
|  | 45 Ordinary B shares of £1 each | 45 | 45
|  | 10 Ordinary C shares of £1 each | 10 | 10
|  |  | 100 | 100
| The Ordinary "A" £1 shares, Ordinary "B" £1 shares and Ordinary "C" £1 shares are separate classes of shares for the purpose of dividend payments. The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of any other class of shares. The Ordinary "A", Ordinary "B" and Ordinary "C" shares rank pari passu in all other respects.
9. | Related party transactions
| Included within amounts owed by group undertakings is an amount of £370,564 (2024 - £314,696) due from Steel & Glass Solutions Limited, a wholly owned subsidiary company. Included within other creditors is an amount of £24,492 (2024 - £26,352) due to the directors and shareholders of the company.
10. | Controlling party
The company is under the control of J Lambert and W Few due to their significant shareholdings.
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