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Registered number: 07723853 PRINHOLD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 5 APRIL 2025
PRINHOLD LIMITED REGISTERED NUMBER: 07723853 BALANCE SHEET AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,016 |  | -
Investments | 5 |  | 400 |  | 500
|  |  | 3,416 |  | 500
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 21,726,646 |  | 18,946,133 |
Cash at bank and in hand | 7 | 1,796,935 |  | 7,169,752 |
|  | 23,523,581 |  | 26,115,885 |
Creditors: amounts falling due within one year | 8 | (17,971,623) |  | (20,956,278) |
Net current assets |  |  | 5,551,958 |  | 5,159,607
Total assets less current liabilities |  |  | 5,555,374 |  | 5,160,107
Creditors: amounts falling due after more than one year | 9 |  | (24,940) |  | (30,325)
Net assets |  |  | 5,530,434 |  | 5,129,782
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 5,530,433 |  | 5,129,781
|  |  | 5,530,434 |  | 5,129,782
Page 1
PRINHOLD LIMITED REGISTERED NUMBER: 07723853 BALANCE SHEET (CONTINUED) AS AT 5 APRIL 2025 The director considers 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 director acknowledges his 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 income and retained earnings 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 2 April 2026.
Jonathan Beck
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
PRINHOLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
Prinhold Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is First Floor, Radius House, 51 Clarendon Road, Watford, WD17 1HP. The company's principal activity is the rental of properties. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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.
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
PRINHOLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.8 | 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.
| 2.9 | 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 4
PRINHOLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 6 April 2024 | 7,326
| Additions | 3,393
| At 5 April 2025 | 10,719
| Depreciation |
| At 6 April 2024 | 7,326
| Charge for the Year on owned assets | 377
| At 5 April 2025 | 7,703
| Net book value |
| At 5 April 2025 | 3,016
| At 5 April 2024 | -
Page 5
PRINHOLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 6 April 2024 | 500
| Amounts written off | (100)
| At 5 April 2025 | 400
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 21,648,374 | 18,881,513
| Prepayments and accrued income | 78,272 | 64,620
|  | 21,726,646 | 18,946,133
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,796,935 | 7,169,752
|  | 1,796,935 | 7,169,752
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,130 | 5,130
| Corporation tax | 3,437 | 181,091
| Other creditors | 17,958,556 | 20,765,797
| Accruals and deferred income | 4,500 | 4,260
|  | 17,971,623 | 20,956,278
Page 6
PRINHOLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,940 | 30,325
|  | 24,940 | 30,325
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,130 | 5,130
|  | 5,130 | 5,130
| Amounts falling due 1-2 years |  |
| Bank loans | 5,130 | 5,130
|  | 5,130 | 5,130
| Amounts falling due 2-5 years |  |
| Bank loans | 15,391 | 15,391
|  | 15,391 | 15,391
| Amounts falling due after more than 5 years |  |
| Bank loans | 4,418 | 9,803
|  | 4,418 | 9,803
|  | 30,069 | 35,454
11. | Related party transactions
| At the year end the company was owed £19,894,912 by related parties (2024: £17,197,750).
Page 7