Prosperity Prime Holding Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15147377 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PROSPERITY PRIME HOLDING LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Ms Y Zhao

REGISTERED OFFICE:

2406 Marsh Wall

London

E14 9EB

REGISTERED NUMBER:

15147377 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents her report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of other letting and operating of own or leased real estate

DIRECTOR

Ms Y Zhao held office during the whole of the period from 1 January 2025 to the date of this report.

Her beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

31.12.25

1.1.25

Ordinary shares of £1 each

100

She did not hold any non-beneficial interests in the shares of the company.

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:

Ms Y Zhao - Director

7 May 2026

FIXED ASSETS

Investment property

4

895,000

802,864

CURRENT ASSETS

Cash at bank

329

4,953

CREDITORS

Amounts falling due within one year

5

(516,001

)

(508,805

)

NET CURRENT LIABILITIES

(515,672

)

(503,852

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

379,328

299,012

CREDITORS

Amounts falling due after more than one
year

6

(333,862

)

(333,862

)

PROVISIONS FOR LIABILITIES

(23,034

)

-

NET ASSETS/(LIABILITIES)

22,432

(34,850

)

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

8

69,102

-

Retained earnings

(46,770

)

(34,950

)

SHAREHOLDERS' FUNDS

22,432

(34,850

)

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 director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

Ms Y Zhao - Director

1.	STATUTORY INFORMATION

Prosperity Prime Holding 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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

802,864

Revaluations

92,136

At 31 December 2025

895,000

NET BOOK VALUE

At 31 December 2025

895,000

At 31 December 2024

802,864

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

92,136

Cost

802,864

895,000

If investment property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

802,864

Investment property was valued on an open market basis on 31 December 2024 by the director .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other creditors

516,001

508,805

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

333,862

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

333,862

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

333,862

Bank loans are secured by way of a fixed and floating charge over the assets of the business.

8.

RESERVES

Revaluation

reserve

£

Trf to/from revaluation res

69,102

At 31 December 2025

69,102

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms Y Zhao.