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Registered number: 11102210 P & L HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
P & L HOLDINGS LIMITED CONTENTS
| Page
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3 - 4
P & L HOLDINGS LIMITED COMPANY INFORMATION
Directors | A J Lifschutz
| P R Sandilands
| H J Roe
Company secretary | H J Roe
Registered number | 11102210
Registered office | 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Accountants | Blick Rothenberg Limited
| Chartered Accountants
| 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Page 1
|  | REGISTERED NUMBER:11102210
P & L HOLDINGS LIMITED BALANCE SHEET AS AT 30 SEPTEMBER 2025
| 2025 | 2024
Note | £ | £
Fixed assets |  |  |
Investments | 3 | 16,000,000 | 16,000,000
Net assets |  | 16,000,000 | 16,000,000
Capital and reserves |  |  |
Called up share capital | 4 | 16,000,000 | 16,000,000
Total equity |  | 16,000,000 | 16,000,000
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A J Lifschutz | P R Sandilands
Director | Director
Date: 1 June 2026 | Date:1 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
P & L HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
P & L Holdings Limited is a private company limited by shares incorporated in England & Wales. Its registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Share capital
Ordinary shares are classified as equity.
3. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 October 2024 | 16,000,000
| At 30 September 2025 | 16,000,000
Page 3
P & L HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 16,000,000 (2024 - 16,000,000) Ordinary shares of £1.00 each | 16,000,000 | 16,000,000
Page 4