Pump Street Investments Ltd
Unaudited Financial Statements
For the period ended 30 April 2025
Pages for Filing with Registrar
Company Registration No. 15884089 (England and Wales)
Pump Street Investments Ltd
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Pump Street Investments Ltd
Balance Sheet
As at 30 April 2025
Page 1
2025
Notes
£
£
Fixed assets
Investments
3
4,174,991
Current assets
Debtors
4
100
Creditors: amounts falling due within one year
5
(1,346,999)
Net current liabilities
(1,346,899)
Net assets
2,828,092
Capital and reserves
Called up share capital
6
2,877,459
Profit and loss reserves
(49,367)
Total equity
2,828,092

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 April 2026 and are signed on its behalf by:
C Brennan
Director
Company Registration No. 15884089
Pump Street Investments Ltd
Notes to the Financial Statements
For the period ended 30 April 2025
Page 2
1
Accounting policies
Company information

Pump Street Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 75 Broad Street, Orford, Woodbridge, Suffolt, United Kingdom, IP12 2NQ.

1.1
Reporting period

These are the first financial statements the company has produced and cover the period from the date of incorporation to 30 April 2025. As such, there are no comparative figures in these financial statements.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements for the period ended 30 April 2025 are the first financial statements of Pump Street Investments Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was . The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

Pump Street Investments Ltd
Notes to the Financial Statements (Continued)
For the period ended 30 April 2025
1
Accounting policies
(Continued)
Page 3
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons employed by the company during the period was nil.

Pump Street Investments Ltd
Notes to the Financial Statements (Continued)
For the period ended 30 April 2025
Page 4
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
4,174,991
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 7 August 2024
-
Additions
5,641,880
At 30 April 2025
5,641,880
Impairment
At 7 August 2024
-
Impairment losses
1,466,889
At 30 April 2025
1,466,889
Carrying amount
At 30 April 2025
4,174,991
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
100
5
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
484,367
Other creditors
862,632
1,346,999
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A shares of £1 each
2,877,459
2,877,459
Pump Street Investments Ltd
Notes to the Financial Statements (Continued)
For the period ended 30 April 2025
6
Called up share capital
(Continued)
Page 5

On incorporation the company issued 100 Ordinary A shares with a nominal value of £1 per share.

On 1 November 2024, the company issued a further 2,877,359 Ordinary A shares with a nominal value of £1 per share and 1,466,889 Ordinary B shares with a nominal value of £1 per share.

On 1 November 2024, the 1,466,889 Ordinary B shares were bought back and cancelled.

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