REGISTERED NUMBER: 09113526 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

PKP Accountancy Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Other Comprehensive Income

4

Balance Sheet

5

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTORS:

P K Petersen

Mrs. L Moerkeberg

REGISTERED OFFICE:

823 Salisbury House

29 Finsbury Circus

London

REGISTERED NUMBER:

09113526 (England and Wales)

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activities of the Company are investment and general trade.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

P K Petersen

Mrs. L Moerkeberg

RESULTS & DIVIDENDS

The Company's profit for the year amounted to GBP 250,748.The total distribution of dividends for the year amounted to GBP 49,357

The results for the year and the financial position at the year end, were considered satisfactory by the director.

POST BALANCE SHEET EVENTS

No post balance sheet events have occured since 31 December 2025 which requires reporting or disclosing in the accounts.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P K Petersen - Director

6 May 2026

TURNOVER

-

-

Administrative expenses

9,641

6,980

OPERATING LOSS

(9,641

)

(6,980

)

Interest receivable and similar income

343,917

121,277

334,276

114,297

Interest payable and similar expenses

3

5,068

7,845

PROFIT BEFORE TAXATION

329,208

106,452

Tax on profit

4

78,460

26,831

PROFIT FOR THE FINANCIAL YEAR

250,748

79,621

PROFIT FOR THE YEAR

250,748

79,621

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

250,748

79,621

CURRENT ASSETS

Investments

6

2,042,684

1,818,161

Cash at bank

382,259

351,391

2,424,943

2,169,552

CREDITORS

Amounts falling due within one year

7

80,000

26,000

NET CURRENT ASSETS

2,344,943

2,143,552

TOTAL ASSETS LESS CURRENT LIABILITIES

2,344,943

2,143,552

CAPITAL AND RESERVES

Called up share capital

8

765

765

Retained earnings

9

2,344,178

2,142,787

SHAREHOLDERS' FUNDS

2,344,943

2,143,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

P K Petersen - Director

Mrs. L Moerkeberg - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2024

765

2,319,427

2,320,192

Changes in equity

Dividends

-

(256,261

)

(256,261

)

Total comprehensive income

-

79,621

79,621

Balance at 31 December 2024

765

2,142,787

2,143,552

Changes in equity

Dividends

-

(49,357

)

(49,357

)

Total comprehensive income

-

250,748

250,748

Balance at 31 December 2025

765

2,344,178

2,344,943

1.	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 derives from the principal activity of the Company and is represented by invoiced sales excluding Value Added Tax.

Investments

Fixed assets investments are stated at cost.

Current assets investments are stated at market value as per the balance sheet date.

Foreign currencies

Transactions in foreign currencies are recorded using a fixed rate of exchange. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date. Gains or losses on translation are included in the profit and loss account.

Financial reporting standard 102 - reduced disclosure exemptionsfinancial

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

- the requirements of Section 7 Statement of Cash Flows.

2.	EMPLOYEES AND DIRECTORS

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

3.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Bank charges

5,068

7,845

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

78,460

26,831

Tax on profit

78,460

26,831

5.

DIVIDENDS

2025

2024

£

£

Ordinary shares of 765 each

Final

49,357

256,261

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

2,042,684

1,818,161

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

80,000

26,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

765

Ordinary

765

765

765

9.

RESERVES

Retained

earnings

£

At 1 January 2025

2,142,787

Profit for the year

250,748

Dividends

(49,357

)

At 31 December 2025

2,344,178