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REGISTERED NUMBER: 13115021 (England and Wales)

Financial Statements for the Year Ended 29 January 2026

for

PLH Capital Limited

PLH Capital Limited (Registered number: 13115021)

Contents of the Financial Statements

for the Year Ended 29 January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PLH Capital Limited

Company Information

for the Year Ended 29 January 2026

| DIRECTORS: | R G A Harrison

| J L Pirondini

| Z J Ventura-Lawrence

| REGISTERED OFFICE: | First Floor, Limewood House

| 2 Limewood Way

| Leeds

| LS14 1AB

| REGISTERED NUMBER: | 13115021 (England and Wales)

| ACCOUNTANTS: | Richard Smedley Limited

| Chartered Accountants & Registered Auditors

| Richmond House

| Lawnswood Business Park

| Redvers Close

| Leeds

| West Yorkshire

| LS16 6QY

PLH Capital Limited (Registered number: 13115021)

Balance Sheet

29 January 2026

| 29.1.26 | 29.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 252,807 |  | 29,385 |  |

CURRENT ASSETS

Stocks | 1,215,350 |  | 1,677,334 |  |

Debtors | 5 | 536,246 |  | 231,324 |  |

Cash at bank | 1,820,070 |  | 1,756,089 |  |

3,571,666 |  | 3,664,747 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,904,560 |  | 2,101,495 |  |

NET CURRENT ASSETS | 1,667,106 |  | 1,563,252 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,919,913 |  | 1,592,637 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (200,269 | ) | - |  |

PROVISIONS FOR LIABILITIES | (9,647 | ) | - |  |

NET ASSETS | 1,709,997 |  | 1,592,637 |  |

CAPITAL AND RESERVES

Called up share capital | 555 |  | 555 |  |

Retained earnings | 1,709,442 |  | 1,592,082 |  |

1,709,997 |  | 1,592,637 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 January 2026 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.

PLH Capital Limited (Registered number: 13115021)

Balance Sheet - continued

29 January 2026

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 Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

R G A Harrison - Director | J L Pirondini - Director

Z J Ventura-Lawrence - Director

PLH Capital Limited (Registered number: 13115021)

Notes to the Financial Statements

for the Year Ended 29 January 2026

1. | STATUTORY INFORMATION

| PLH Capital 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.

| Turnover

| Revenue from the sale of properties is recognised when the significant risks and rewards of ownership have transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the associated

| economic benefits will flow to the entity and the costs incurred, or to be incurred, in respect of the transactions can be measured reliably. This is usually on legal completion of the sale.

| Where the company has facilitated the sale of a house and not taken ownership at any time, the revenue recognised relates to the commission received from the sale and where applicable any other revenue generated relates to a surplus of the sale price over the agreed purchase price.

| Revenue from the provision of services is measured at the fair value of the consideration received or receivable for service rendered.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | Over the term of the lease

| Improvements to property | - | 10% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | Over the term of the lease

| Computer equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes 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.

PLH Capital Limited (Registered number: 13115021)

Notes to the Financial Statements - continued

for the Year Ended 29 January 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| Short |  | to |  | and

| leasehold |  | property |  | fittings

£ | £ | £ |

| COST

| Additions | 151,972 |  | 18,539 |  | 6,289 |  |

| At 29 January 2026 | 151,972 |  | 18,539 |  | 6,289 |  |

| DEPRECIATION

| At 30 January 2025 | - |  | - |  | - |  |

| Charge for year | 17,730 |  | 1,854 |  | 943 |  |

| At 29 January 2026 | 17,730 |  | 1,854 |  | 943 |  |

| NET BOOK VALUE

| At 29 January 2026 | 134,242 |  | 16,685 |  | 5,346 |  |

| At 29 January 2025 | - |  | - |  | - |  |

PLH Capital Limited (Registered number: 13115021)

Notes to the Financial Statements - continued

for the Year Ended 29 January 2026

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 30 January 2025 | - |  | 46,040 |  | 46,040 |  |

| Additions | 96,274 |  | 3,415 |  | 276,489 |  |

| At 29 January 2026 | 96,274 |  | 49,455 |  | 322,529 |  |

| DEPRECIATION

| At 30 January 2025 | - |  | 16,655 |  | 16,655 |  |

| Charge for year | 22,647 |  | 9,893 |  | 53,067 |  |

| At 29 January 2026 | 22,647 |  | 26,548 |  | 69,722 |  |

| NET BOOK VALUE

| At 29 January 2026 | 73,627 |  | 22,907 |  | 252,807 |  |

| At 29 January 2025 | - |  | 29,385 |  | 29,385 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Short |  | Motor |

| leasehold |  | vehicles |  | Totals

£ | £ | £ |

| COST

| Additions | 151,972 |  | 96,274 |  | 248,246 |  |

| At 29 January 2026 | 151,972 |  | 96,274 |  | 248,246 |  |

| DEPRECIATION

| Charge for year | 17,730 |  | 22,647 |  | 40,377 |  |

| At 29 January 2026 | 17,730 |  | 22,647 |  | 40,377 |  |

| NET BOOK VALUE

| At 29 January 2026 | 134,242 |  | 73,627 |  | 207,869 |  |

| The directors have taken the decision to early adopt the ROU asset legislation.

| The ROU assets have been measured at the present value of lease payments and depreciation on a straight line basis over the term of the lease.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 29.1.26 |  | 29.1.25

£ | £ |

| Trade debtors | 13,000 |  | - |  |

| Amounts owed by group undertakings | - |  | 231,324 |  |

| Other debtors | 523,246 |  | - |  |

536,246 |  | 231,324 |  |

PLH Capital Limited (Registered number: 13115021)

Notes to the Financial Statements - continued

for the Year Ended 29 January 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 29.1.26 |  | 29.1.25

£ | £ |

| Bank loans and overdrafts | 256,763 |  | 1,541,860 |  |

| Trade creditors | 11,512 |  | - |  |

| Amounts owed to group undertakings | 159,244 |  | - |  |

| Taxation and social security | 168,341 |  | 448,180 |  |

| Other creditors | 1,308,700 |  | 111,455 |  |

1,904,560 |  | 2,101,495 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 29.1.26 |  | 29.1.25

£ | £ |

| Finance leases | 200,269 |  | - |  |

8. | SECURED DEBTS

| Schneider Property Finance Limited has registered charges against the company.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 29 January 2026 and 29 January 2025:

| 29.1.26 |  | 29.1.25

£ | £ |

| R G A Harrison

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 239,526 |  | - |  |

| Amounts repaid | (50,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 189,526 |  | - |  |

| J L Pirondini

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 243,220 |  | - |  |

| Amounts repaid | (50,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 193,220 |  | - |  |

| Z J Ventura-Lawrence

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 184,426 |  | - |  |

| Amounts repaid | (50,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 134,426 |  | - |  |

PLH Capital Limited (Registered number: 13115021)

Notes to the Financial Statements - continued

for the Year Ended 29 January 2026

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Interest has been charged at the official rate.

| This is repayable on demand.