Company registration number 16301384 (England and Wales)
Protectavan Group Holdings Ltd
Unaudited Financial Statements
For the period ended 31 October 2025
Protectavan Group Holdings Ltd
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
Protectavan Group Holdings Ltd
Statement Of Financial Position
As at 31 October 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
4
1,507,500
Current assets
-
Creditors: amounts falling due within one year
5
(52,503)
Net current liabilities
(52,503)
Total assets less current liabilities
1,454,997
Creditors: amounts falling due after more than one year
6
(421,255)
Net assets
1,033,742
Capital and reserves
Called up share capital
100
Profit and loss reserves
1,033,642
Total equity
1,033,742

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

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 April 2026 and are signed on its behalf by:
Mr C J Whitaker
Director
Company registration number 16301384 (England and Wales)
Protectavan Group Holdings Ltd
Statement of changes in equity
For the period ended 31 October 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Period ended 31 October 2025:
Profit and total comprehensive income
-
1,057,500
1,057,500
Issue of share capital
100
-
100
Dividends
-
(23,858)
(23,858)
Balance at 31 October 2025
100
1,033,642
1,033,742
Protectavan Group Holdings Ltd
Notes to the financial statements
For the period ended 31 October 2025
- 3 -
1
Accounting policies
Company information

Protectavan Group Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 21 Tadman Street, Wakefield, England, WF1 5RG.

1.1
Reporting period

The reporting period is a shorter period, due to it being the first set of accounts.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Business combinations

The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.

Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Protectavan Group Holdings Ltd
Notes to the financial statements (continued)
For the period ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Protectavan Group Holdings Ltd
Notes to the financial statements (continued)
For the period ended 31 October 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
1,507,500
Protectavan Group Holdings Ltd
Notes to the financial statements (continued)
For the period ended 31 October 2025
4
Fixed asset investments
(Continued)
- 6 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 7 March 2025
-
Additions
1,507,500
At 31 October 2025
1,507,500
Carrying amount
At 31 October 2025
1,507,500
5
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
1,703
Other creditors
50,800
52,503
6
Creditors: amounts falling due after more than one year
2025
£
Other creditors
421,255
2025-10-31 2025-03-07 false false false 30 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C J Whitaker Mr L Whitaker 16301384 2025-03-07 2025-10-31 16301384 2025-10-31 16301384 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 16301384 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 16301384 core:ShareCapital 2025-10-31 16301384 core:RetainedEarningsAccumulatedLosses 2025-10-31 16301384 bus:Director1 2025-03-07 2025-10-31 16301384 core:RetainedEarningsAccumulatedLosses 2025-03-07 2025-10-31 16301384 core:ShareCapital 2025-03-07 2025-10-31 16301384 core:CurrentFinancialInstruments 2025-10-31 16301384 core:Non-currentFinancialInstruments 2025-10-31 16301384 bus:PrivateLimitedCompanyLtd 2025-03-07 2025-10-31 16301384 bus:SmallCompaniesRegimeForAccounts 2025-03-07 2025-10-31 16301384 bus:FRS102 2025-03-07 2025-10-31 16301384 bus:AuditExemptWithAccountantsReport 2025-03-07 2025-10-31 16301384 bus:Director2 2025-03-07 2025-10-31 16301384 bus:FullAccounts 2025-03-07 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP