ACCOUNTS - Final Accounts

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