REGISTERED NUMBER: 10709593 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

PREMINOX HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J A Elder

REGISTERED OFFICE:

c/o Philip Barnes & Co Limited

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

REGISTERED NUMBER:

10709593 (England and Wales)

AUDITORS:

Philip Barnes & Co Limited

Chartered Accountants

Statutory Auditors

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Investments

4

100

100

CURRENT ASSETS

Debtors

5

95,457

90,769

Cash at bank

420

420

95,877

91,189

CREDITORS

Amounts falling due within one year

6

20,123

15,435

NET CURRENT ASSETS

75,754

75,754

TOTAL ASSETS LESS CURRENT LIABILITIES

75,854

75,854

CAPITAL AND RESERVES

Called up share capital

106

106

Retained earnings

75,748

75,748

SHAREHOLDERS' FUNDS

75,854

75,854

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 28 April 2026 and were signed by:

J A Elder - Director

1.	STATUTORY INFORMATION

Preminox Holdings 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Preparation of consolidated financial statements

The financial statements contain information about Preminox Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, B D I Group Limited, Suite G, First Floor, Deanway Tech 2, Wilmslow Road, Handsforth, SK9 3FB.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiaries 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 30 September 2024

and 29 September 2025

100

NET BOOK VALUE

At 29 September 2025

100

At 29 September 2024

100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,948

3,729

Amounts owed by group undertakings

91,503

87,028

Other debtors

6

12

95,457

90,769

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,848

2,645

Amounts owed to group undertakings

14,582

10,475

Taxation and social security

278

-

Other creditors

2,415

2,315

20,123

15,435

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Faith Bates FCA, FCCA (Senior Statutory Auditor)

for and on behalf of Philip Barnes & Co Limited

8.	RELATED PARTY DISCLOSURES

Transactions with entities over which the entity has control, joint control or significant influence:

2025

2024

£

£

Sales

3,948

3.729

Amount due from related parties

91,403

86,928

Transactions with entities with control, joint control or significant influence over the entity:

2025

2024

£

£

Amount due from related party

100

100

9.	ULTIMATE CONTROLLING PARTY

The controlling party is B D I Group Limited.

10.	INTERESTS IN SUBSIDIARIES

At 2025 the company had interests in the following subsidiary:

Subsidiary

Type of shares held

Proportion held (%

)

Registered Office

Preminox Group Limited

Ordinary

75.76%

c/o Philip Barnes & Co Limited,The Old Council Chambers,Halford Street,Tamworth,B79 7RB