PINCH-A-POUND (UK) LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 02843440 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

PINCH-A-POUND (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms L Grover

SECRETARY:

REGISTERED OFFICE:

16 Penylan Road

Varteg

Pontypool

Wales

NP4 7SG

REGISTERED NUMBER:

02843440 (England and Wales)

ACCOUNTANTS:

Kate Haynes Ltd

129 Woodlands Road

Little Bookham

Leatherhead

Surrey

KT23 4HN

FIXED ASSETS

Tangible assets

4

1,060,000

1,060,001

Investments

5

1,746,413

1,472,842

2,806,413

2,532,843

CURRENT ASSETS

Debtors

6

-

466,173

Cash at bank

490,006

140,471

490,006

606,644

CREDITORS

Amounts falling due within one year

7

453,020

370,338

NET CURRENT ASSETS

36,986

236,306

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,843,399

2,769,149

PROVISIONS FOR LIABILITIES

45,456

NET ASSETS

2,797,943

2,723,693

CAPITAL AND RESERVES

Called up share capital

8

3,200

Share premium

9

99,400

Revaluation reserve

9

511,205

Retained earnings

9

2,184,138

2,109,888

SHAREHOLDERS' FUNDS

2,797,943

2,723,693

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Ms L Grover - Director

1.	STATUTORY INFORMATION

PINCH-A-POUND (UK) 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

COST

At 1 September 2024

1,060,000

13,237

1,073,237

Disposals

-

(13,237

)

(13,237

)

At 31 August 2025

1,060,000

-

1,060,000

DEPRECIATION

At 1 September 2024

-

13,236

Eliminated on disposal

-

(13,236

)

(13,236

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

1,060,000

-

1,060,000

At 31 August 2024

1,060,000

1

1,060,001

5.	FIXED ASSET INVESTMENTS

Interest

in

Other

associate

investments

Totals

£

COST

At 1 September 2024

98

1,472,744

1,472,842

Additions

-

500,797

Disposals

-

(227,226

)

(227,226

)

At 31 August 2025

98

1,746,315

1,746,413

NET BOOK VALUE

At 31 August 2025

98

1,746,315

1,746,413

At 31 August 2024

98

1,472,744

1,472,842

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

-

1,200

Due from group undertakings

-

464,762

Other debtors

-

211

-

466,173

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

(1

)

-

Amounts owed to group undertakings

152,040

-

Tax

32,218

39,711

Social security and other taxes

2,179

860

Other creditors

1,166

-

Mortgage

150,025

N Dunning Ex Director

114,143

Directors Loan - Lisa Grover

-

60,896

Accrued expenses

1,250

4,703

453,020

370,338

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

3,100

Ordinary

1

3,100

1,000

Preference

0.10

100

3,200

9.

RESERVES

Retained

Share

Revaluation

earnings

premium

reserve

Totals

£

At 1 September 2024

2,109,888

99,400

511,205

2,720,493

Profit for the year

74,250

At 31 August 2025

2,184,138

99,400

511,205

2,794,743

10.	RELATED PARTY DISCLOSURES

Included within Debtors is £152,039 a loan owed to P.A.P Properties limited of which in which Pinch-a-Pound (UK) Limited holds a 49% share.

Lisa Dunning is the person with significant control and sole director for both Pinch-A-Pound (UK) Limited and P.A.P Properties Ltd and also owns 9.4% of the share capital of Pinch-a-Pound (UK) Limited.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms L Grover.