REGISTERED NUMBER: 13765290 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th November 2025

for

Premium Numismatics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Wilson

R L Wilson

REGISTERED OFFICE:

Unit 14 Hill Top

Earl Shilton

Leicestershire

LE9 7DP

REGISTERED NUMBER:

13765290 (England and Wales)

ACCOUNTANTS:

Barker & Co

Chartered Accountants

Watling Offices

Smockington Lane

Wolvey

Hinckley

Leicestershire

LE10 3AY

FIXED ASSETS

Tangible assets

4

15,435

1,862

CURRENT ASSETS

Stocks

89,531

21,850

Debtors

5

-

524

Cash at bank

16,472

3,540

106,003

25,914

CREDITORS

Amounts falling due within one year

6

49,438

11,726

NET CURRENT ASSETS

56,565

14,188

TOTAL ASSETS LESS CURRENT LIABILITIES

72,000

16,050

CREDITORS

Amounts falling due after more than one year

7

(4,637

)

-

PROVISIONS FOR LIABILITIES

(3,000

)

(413

)

NET ASSETS

64,363

15,637

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

64,263

15,537

SHAREHOLDERS' FUNDS

64,363

15,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2026 and were signed on its behalf by:

J Wilson - Director

1.	STATUTORY INFORMATION

Premium Numismatics Ltd 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st December 2024

-

886

2,073

2,959

Additions

14,502

747

2,361

17,610

At 30th November 2025

14,502

1,633

4,434

20,569

DEPRECIATION

At 1st December 2024

-

102

995

1,097

Charge for year

2,980

118

939

4,037

At 30th November 2025

2,980

220

1,934

5,134

NET BOOK VALUE

At 30th November 2025

11,522

1,413

2,500

15,435

At 30th November 2024

-

784

1,078

1,862

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

524

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,113

-

Tax

9,200

11,096

VAT

-

232

Directors' current accounts

34,130

334

Accrued expenses

995

64

49,438

11,726

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,637

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire Purchase

9,750

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to Director's subsisted during the year:

Description

Debit

Credit

Unpaid salary

£22,170

Monies introduced

£73,977

Withdrawn

£62,351

Total

£62,351

£96,147

No interest is payable on the Directors loan account.

11.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of R J Infinity Group Ltd.