REGISTERED NUMBER: 13115021 (England and Wales)

Financial Statements for the Year Ended 29 January 2026

for

PLH Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

-

-

-

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

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

-

Interest has been charged at the official rate.

This is repayable on demand.