PL Insights Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of PL Insights Limited for the year ended 28 February 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PL Insights Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of PL Insights Limited , as a body, in accordance with the terms of our engagement letter dated 02 March 2022. Our work has been undertaken solely to prepare for your approval the accounts of PL Insights Limited and state those matters that we have agreed to state to the director of PL Insights Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PL Insights Limited and its director as a body for our work or for this report.

It is your duty to ensure that PL Insights Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of PL Insights Limited . You consider that PL Insights Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of PL Insights Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29th April 2026

DJ Coulter & Associates Limited

Chartered Certified Accountants

Wellesley House

7 Clarence Parade

Cheltenham

GL50 3NY

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PL Insights Limited

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 13940691

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		998		1,162

			998		1,162
CURRENT ASSETS
Debtors	5	104		2,779
Cash at bank and in hand		32,377		46,727

		32,481		49,506
Creditors: Amounts Falling Due Within One Year	6	(23,699 )		(23,323 )

NET CURRENT ASSETS (LIABILITIES)			8,782		26,183

TOTAL ASSETS LESS CURRENT LIABILITIES			9,780		27,345

NET ASSETS			9,780		27,345

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			9,779		27,344

SHAREHOLDERS' FUNDS			9,780		27,345

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PL Insights Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Loader

Director

29th April 2026

The notes on pages 4 to 6 form part of these financial statements.

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PL Insights Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

PL Insights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13940691 . The registered office is 4 Montgomerie Close, Powick, Worcester, WR2 4QW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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PL Insights Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2025	1,583
Additions	129

As at 28 February 2026	1,712

Depreciation
As at 1 March 2025	421
Provided during the period	293

As at 28 February 2026	714

Net Book Value
As at 28 February 2026	998

As at 1 March 2025	1,162

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	50	114
Corporation tax recoverable assets	-	2,437
VAT	54	228

	104	2,779

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PL Insights Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,958	2,575
Other taxes and social security	314	289
Net wages	1,048	-
Accruals and deferred income	420	500
Director's loan account	19,959	19,959

	23,699	23,323

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Ultimate Controlling Party

The company's ultimate controlling party is Peter Loader by virtue of his ownership of 100% of the issued share capital in the company.

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