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Registered number: 15698229
PLK Housing Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 31 May 2025
DH Accountants & Tax Advisors Ltd
PLK Housing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
PLK Housing Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 15698229

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 115,135
|  |  | 115,135
CURRENT ASSETS
Cash at bank and in hand |  | 1,077 |
|  | 1,077 |
Creditors: Amounts Falling Due Within One Year | 5 | (33,560 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (32,483 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 82,652
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (82,950 )
NET LIABILITIES |  |  | (298 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Profit and Loss Account |  |  | (299 )
SHAREHOLDERS' FUNDS |  |  | (298)

Page 1
Page 2
PLK Housing Limited
Balance Sheet (continued)
As At 31 May 2025
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr James Parry Director
05/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
PLK Housing Limited
Notes to the Financial Statements
For the Period 1 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
PLK Housing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15698229 . The registered office is 19, Thingwall Road East , Wirral, Merseyside, CH61 3UY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006 applicable to small companies.
The financial statements have been prepared on the historical cost basis of accounting, except for investment properties which are measured at fair value in accordance with Section 16 of FRS 102. Changes in fair value are recognised in profit or loss.
The directors have assessed the fair value of the investment property at 31 May 2025 and consider it to be equal to cost at the date of acquisition.
2.2. Going Concern Disclosure
The financial statements have been prepared on the going concern basis. The company was incorporated during the period and the investment property was not let until January 2025, meaning rental income was received for approximately five months of the thirteen-month accounting period. The net liabilities position of £298 at 31 May 2025 reflects this start-up period and the associated costs incurred prior to income commencing.
The director has reviewed the company's financial position and cash flow expectations. With the property now fully operational and rental income expected on a full-year basis going forward, the director is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the going concern basis of accounting continues to be appropriate.
2.3. Turnover
Rental Income is recognised on a straight-line basis over the lease term, or (for short-term lettings) as
earned.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
PLK Housing Limited
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investment Property

| 31 May 2025
--- | ---
| £
Fair Value
As at 1 May 2024 | -
Additions | 115,135
As at 31 May 2025 | 115,135

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Other creditors | 33,560

6. Creditors: Amounts Falling Due After More Than One Year

| 31 May 2025
--- | ---
| £
Bank loans | 82,950

7. Secured Creditors
The bank mortgage is interest-only, carries an interest rate of 3.99% and is secured by a first legal charge over the company's investment property

| 31 May 2025
--- | ---
| £
Bank loans and overdrafts | 82,950

8. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

9. Post Balance Sheet Events
On 30 October 2025 the company refinanced its mortgage on the investment property at 4 Trendeal Road, Liverpool. The existing facility of £82,950 was redeemed in full and replaced with a new interest-only mortgage of £135,000 from Fleet Mortgages Limited, secured on the same property.
10. Related Party Transactions
During the period the company transacted with PLK Group Limited, a company in which James Parry (director) holds a controlling interest. The company received intercompany funding from PLK Group Limited in the period. The balance outstanding at 31 May 2025 was £32,650 owed to PLK Group Limited. This balance is unsecured, interest-free and repayable on demand.
At 31 May 2025 the company owed £311 to James Parry in respect of his director's loan account. This balance is unsecured, interest-free and repayable on demand.
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