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Registered number: 08265320 PC ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
PC ESTATES LIMITED REGISTERED NUMBER: 08265320 BALANCE SHEET AS AT 31 OCTOBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 60,977 |  | 2
|  |  | 60,977 |  | 2
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 3,797,424 |  | 3,955,533 |
Cash at bank and in hand | 7 | 116 |  | 310 |
|  | 3,797,540 |  | 3,955,843 |
Creditors: amounts falling due within one year | 8 | (3,929,962) |  | (4,053,027) |
Net current liabilities |  |  | (132,422) |  | (97,184)
Total assets less current liabilities |  |  | (71,445) |  | (97,182)
Net liabilities |  |  | (71,445) |  | (97,182)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (71,447) |  | (97,184)
|  |  | (71,445) |  | (97,182)
Page 1
PC ESTATES LIMITED REGISTERED NUMBER: 08265320 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 July 2026.
P Ben Moshe
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
PC ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
PC Estates Limited is a private company, limited by shares and incorporated in England and Wales, with a registration number 08265320. The address of the registered office is Haslers, Old Station Road, Loughton, Essex, IG10 4PL 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company had net liabilities at the year end of £125,782 (2024: £97,184). Included within creditors are amounts due to related parties totalling £3,912,818 (2024: £4,002,442). The related parties have indicated that they will not demand repayment of these loans until the company is able to repay them. Based on the above, the accounts have been prepared under the going concern basis and do not take into account any adjustments which would be necessary if the going concern basis was not appropriate.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
PC ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33.33% SLM
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
PC ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
PC ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| At 1 November 2024 | 2,388
| Disposals | (2,388)
| At 31 October 2025 | -
| At 1 November 2024 | 2,388
| Disposals | (2,388)
| At 31 October 2025 | -
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
5. | Fixed asset investments
|  | Investments in subsidiary companies | Listed investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 2 | - | 2
| Additions | - | 59,926 | 59,926
| Revaluations | - | 1,049 | 1,049
| At 31 October 2025 | 2 | 60,975 | 60,977
Page 6
PC ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,797,090 | 3,955,533
| Deferred taxation | 334 | -
|  | 3,797,424 | 3,955,533
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 116 | 310
|  | 116 | 310
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to associates | 1,215,000 | 1,180,000
| Corporation tax | 6,974 | 7,025
| Other taxation and social security | 8,250 | -
| Other creditors | 2,697,818 | 2,822,442
| Accruals and deferred income | 1,920 | 43,560
|  | 3,929,962 | 4,053,027
Page 7
PC ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Related party transactions
| Key management personnel compensation during the year was £5,000 (2024: £5,000). During the year the following transactions occurred: Interest of £81,833 (2025: £81,833) was received from the Company's subsidiary. Interest of £41,250 (2024: £41,250) was paid to key management personnel during the year. At the year end, the following balances were due from/(to) the related parties:
|  | 2025 | 2024
|  | £ | £
| Entities over which the entity has control, joint control or significant influence | 3,797,090 | 3,955,533
| Entities which have control, joint control or significant influence over this entity | (1,215,000) | (1,180,000)
| Key management personnel | (2,697,818) | (2,822,442)
Page 8