IRIS Accounts Production v26.1.0.640 03705617 director 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03705617 2025-03-31 03705617 2026-03-31 03705617 2025-04-01 2026-03-31 03705617 2024-03-31 03705617 2024-04-01 2025-03-31 03705617 2025-03-31 03705617 ns15:EnglandWales 2025-04-01 2026-03-31 03705617 ns14:PoundSterling 2025-04-01 2026-03-31 03705617 ns10:Director1 2025-04-01 2026-03-31 03705617 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03705617 ns10:SmallEntities 2025-04-01 2026-03-31 03705617 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03705617 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 03705617 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03705617 ns10:FullAccounts 2025-04-01 2026-03-31 03705617 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 03705617 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 03705617 ns10:CompanySecretary1 2025-04-01 2026-03-31 03705617 ns10:RegisteredOffice 2025-04-01 2026-03-31 03705617 ns5:CurrentFinancialInstruments 2026-03-31 03705617 ns5:CurrentFinancialInstruments 2025-03-31 03705617 ns5:ShareCapital 2026-03-31 03705617 ns5:ShareCapital 2025-03-31 03705617 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 03705617 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 03705617 ns5:PlantMachinery 2025-04-01 2026-03-31 03705617 ns5:FurnitureFittings 2025-04-01 2026-03-31 03705617 ns5:PlantMachinery 2025-03-31 03705617 ns5:FurnitureFittings 2025-03-31 03705617 ns5:PlantMachinery 2026-03-31 03705617 ns5:FurnitureFittings 2026-03-31 03705617 ns5:PlantMachinery 2025-03-31 03705617 ns5:FurnitureFittings 2025-03-31 03705617 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 03705617 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 03705617 ns10:OrdinaryShareClass2 2026-03-31 03705617 ns10:OrdinaryShareClass3 2026-03-31

REGISTERED NUMBER: 03705617 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PRS INVESTMENTS LIMITED

PRS INVESTMENTS LIMITED (REGISTERED NUMBER: 03705617)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

PRS INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | Mr David Stockley

| SECRETARY: | Mr David Stockley

| REGISTERED OFFICE: | Seaview House

| The Broadway

| Totland Bay

| Isle of Wight

| PO39 0AN

| REGISTERED NUMBER: | 03705617 (England and Wales)

| ACCOUNTANTS: | Xeinadin Isle of Wight

| 1 Langley Court

| Pyle Street

| Newport

| Isle of Wight

| PO30 1LA

PRS INVESTMENTS LIMITED (REGISTERED NUMBER: 03705617)

BALANCE SHEET

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 4,975 |  |

CURRENT ASSETS

Debtors | 5 | 280 |  | 3,656 |  |

Cash at bank | 22,013 |  | 40,688 |  |

22,293 |  | 44,344 |  |

CREDITORS

Amounts falling due within one year | 6 | 22,136 |  | 34,044 |  |

NET CURRENT ASSETS | 157 |  | 10,300 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 157 |  | 15,275 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 57 |  | 15,175 |  |

SHAREHOLDERS' FUNDS | 157 |  | 15,275 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

Mr David Stockley - Director

PRS INVESTMENTS LIMITED (REGISTERED NUMBER: 03705617)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| PRS Investments 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.

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and |

machinery | fittings | Totals |

| £ | £ | £

| COST

| At 1 April 2025 | 36,565 |  | 11,533 |  | 48,098 |  |

| Disposals | (36,565 | ) | (11,533 | ) | (48,098 | ) |

| At 31 March 2026 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 April 2025 | 34,037 |  | 9,086 |  | 43,123 |  |

| Charge for year | 632 |  | 611 |  | 1,243 |  |

| Eliminated on disposal | (34,669 | ) | (9,697 | ) | (44,366 | ) |

| At 31 March 2026 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  | - |  | - |  |

| At 31 March 2025 | 2,528 |  | 2,447 |  | 4,975 |  |

PRS INVESTMENTS LIMITED (REGISTERED NUMBER: 03705617)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

| £ | £

| Trade debtors | - |  | 3,456 |  |

| Other debtors | 200 |  | 200 |  |

| VAT | 80 |  | - |  |

280 |  | 3,656 |  |

| Other debtors consist of a payment on account to HMRC in respect of PAYE / NI.

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

2026 | 2025 |

| £ | £

| Trade creditors | 2,524 |  | 13,956 |  |

| Tax | (994 | ) | 917 |  |

| VAT | - |  | 149 |  |

| Other creditors | 3,602 |  | - |  |

| Directors' current accounts | 15,585 |  | 17,770 |  |

| Accrued expenses | 1,419 |  | 1,252 |  |

22,136 |  | 34,044 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 80 | Ordinary A | £1 | 80 |  | 80 |  |

| 20 | Ordinary B | £1 | 20 |  | 20 |  |

100 |  | 100 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr David Stockley.