PSLC (By Guarantee) Limited

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

Registered number: 05039208

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		947,132		971,328

			947,132		971,328
CURRENT ASSETS
Debtors	5	28,482		43,538
Cash at bank and in hand		28,436		16,530

		56,918		60,068
Creditors: Amounts Falling Due Within One Year	6	(23,138 )		(29,351 )

NET CURRENT ASSETS (LIABILITIES)			33,780		30,717

TOTAL ASSETS LESS CURRENT LIABILITIES			980,912		1,002,045

Creditors: Amounts Falling Due After More Than One Year	7		(124,408 )		(131,068 )

NET ASSETS			856,504		870,977

RESERVES
Other reserves			651,119		651,119
Income and Expenditure Account			205,385		219,858

MEMBERS' FUNDS			856,504		870,977

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PSLC (By Guarantee) Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income and Expenditure Account.

On behalf of the board

Jayne Robinson

Director

28/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PSLC (By Guarantee) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05039208 . The registered office is Stuart Road, Pontefract, WF8 4PQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. 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:

Leasehold	4% straight line
Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	9	9
Operational	6	9

	15	18

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	1,161,404	359,096	39,399	1,559,899
Additions	-	11,301	-	11,301

As at 31 October 2025	1,161,404	370,397	39,399	1,571,200

Depreciation
As at 1 November 2024	311,288	245,310	31,973	588,571
Provided during the period	15,620	18,763	1,114	35,497

As at 31 October 2025	326,908	264,073	33,087	624,068

Net Book Value
As at 31 October 2025	834,496	106,324	6,312	947,132

As at 1 November 2024	850,116	113,786	7,426	971,328

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PSLC (By Guarantee) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,199	29,965
Amounts owed by subsidiaries	8,283	13,573

	28,482	43,538

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,676	6,510
Other taxes and social security	11,657	6,216
Other creditors	818	11,791
Accruals and deferred income	2,987	4,834

	23,138	29,351

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

	2025	2024
	£	£
Other creditors	124,408	131,068

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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