REGISTERED NUMBER: 15726631 (England and Wales)

Ploceus Limited

Unaudited Financial Statements

for the Year Ended 5 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss V M Newing

Mr T J Middlebrook

REGISTERED OFFICE:

5 Grove Road

Wantage

OX12 7BU

REGISTERED NUMBER:

15726631 (England and Wales)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Investment property

4

95,000

80,000

CURRENT ASSETS

Debtors

5

35,562

30,871

Cash at bank

95,875

420

131,437

31,291

CREDITORS

Amounts falling due within one year

6

(115,213

)

(81,958

)

NET CURRENT ASSETS/(LIABILITIES)

16,224

(50,667

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,224

29,333

CREDITORS

Amounts falling due after more than one year

7

(73,388

)

-

PROVISIONS FOR LIABILITIES

9

(4,397

)

(1,547

)

NET ASSETS

33,439

27,786

CAPITAL AND RESERVES

Called up share capital

10

32,000

32,000

Retained earnings

11

1,439

(4,214

)

SHAREHOLDERS' FUNDS

33,439

27,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 22 June 2026 and were signed on its behalf by:

Miss V M Newing - Director

Mr T J Middlebrook - Director

1.	STATUTORY INFORMATION

Ploceus 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

80,000

Revaluations

15,000

At 5 April 2026

95,000

NET BOOK VALUE

At 5 April 2026

95,000

At 5 April 2025

80,000

Fair value at 5 April 2026 is represented by:

£

Valuation in 2025

8,141

Valuation in 2026

15,000

Cost

71,859

95,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

71,859

71,859

The investment property was valued on an open market basis on 5 April 2026 by the director .

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Other debtors

5,562

871

Amounts falling due after more than one year:

Other debtors

30,000

30,000

Aggregate amounts

35,562

30,871

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

135

-

Other creditors

115,078

81,958

115,213

81,958

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

73,388

-

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

73,388

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

73,388

-

The bank loan is secured on property owned by the company and contains a negative pledge.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Other timing differences

4,397

1,547

Deferred

tax

£

Balance at 6 April 2025

1,547

Provided during year

2,850

Balance at 5 April 2026

4,397

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2,000

Preference

1

2,000

2,000

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

Share capital 2

1

10,000

10,000

20,000

Share capital 3

1

20,000

20,000

30,000

30,000

11.

RESERVES

Included within retained earnings is £15,894 which is un-distributable. This amount represents the difference between the fair value at the reporting date and the cost at initial recognition of the investments, after taking into account any relevant deferred tax liability.