Premaberg Holdings Limited Filleted accounts for Companies House (small only)

COMPANY REGISTRATION NUMBER: 02108858

Premaberg Holdings Limited

Filleted Financial Statements

31 December 2025

Premaberg Holdings Limited

Consolidated Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	178,427	103,898

Current assets

Stocks		727,461	678,611
Debtors	7	2,748,738	2,135,600
Cash at bank and in hand		1,391,048	1,392,088
		------------	------------
		4,867,247	4,206,299

Creditors: amounts falling due within one year	8	875,624	543,474
		------------	------------
Net current assets		3,991,623	3,662,825
		------------	------------
Total assets less current liabilities		4,170,050	3,766,723

Provisions	26,504	11,263
	------------	------------
Net assets	4,143,546	3,755,460
	------------	------------

Capital and reserves

Called up share capital	28,536	28,536
Capital redemption reserve	31,464	31,464
Other reserves	826,020	826,020
Profit and loss account	3,049,483	2,681,804
	------------	------------
Equity attributable to the owners of the parent company	3,935,503	3,567,824

Non-controlling interests	208,043	187,636
	------------	------------
	4,143,546	3,755,460
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the consolidated income statement has not been delivered.

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.

Premaberg Holdings Limited

Consolidated Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

J Richardson

Director

Company registration number: 02108858

Premaberg Holdings Limited

Company Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Investments	6	275,359	275,359

Current assets

Debtors	7	209,922	209,922
Cash at bank and in hand		2,000	2,000
		---------	---------
		211,922	211,922

Creditors: amounts falling due within one year	8	375,655	375,655
		---------	---------
Net current liabilities		163,733	163,733
		---------	---------
Total assets less current liabilities		111,626	111,626
		---------	---------

Capital and reserves

Called up share capital	28,536	28,536
Capital redemption reserve	31,464	31,464
Profit and loss account	51,626	51,626
	---------	---------
Shareholders funds	111,626	111,626
	---------	---------

The profit for the financial year of the parent company was £ 182,306 (2024: £ 747,630 ).

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

J Richardson

Director

Company registration number: 02108858

Premaberg Holdings Limited

Consolidated Statement of Changes in Equity

Year ended 31 December 2025

	Called up share capital	Capital redemption reserve	Other reserves	Profit and loss account	Equity attributable to the owners of the parent company	Non-controlling interests	Total
	£	£	£	£	£	£	£
At 1 January 2024	41,400	18,600	826,020	2,865,562	3,751,582	396,772	4,148,354

Profit for the year				416,242	416,242	21,300	437,542
	--------	--------	---------	------------	------------	---------	------------
Total comprehensive income for the year	–	–	–	416,242	416,242	21,300	437,542

Dividends paid and payable	–	–	–	–	–	( 230,436)	( 230,436)
Redemption of shares	( 12,864)	12,864	–	( 600,000)	( 600,000)	–	( 600,000)
	--------	--------	---------	------------	------------	---------	------------
Total investments by and distributions to owners	( 12,864)	12,864	–	( 600,000)	( 600,000)	( 230,436)	( 830,436)

At 31 December 2024	28,536	31,464	826,020	2,681,804	3,567,824	187,636	3,755,460

Profit for the year				549,985	549,985	30,535	580,520
	--------	--------	---------	------------	------------	---------	------------
Total comprehensive income for the year	–	–	–	549,985	549,985	30,535	580,520

Dividends paid and payable	–	–	–	( 182,306)	( 182,306)	( 10,128)	( 192,434)
	----	----	----	---------	---------	--------	---------
Total investments by and distributions to owners	–	–	–	( 182,306)	( 182,306)	( 10,128)	( 192,434)

	--------	--------	---------	------------	------------	---------	------------
At 31 December 2025	28,536	31,464	826,020	3,049,483	3,935,503	208,043	4,143,546
	--------	--------	---------	------------	------------	---------	------------

Premaberg Holdings Limited

Company Statement of Changes in Equity

Year ended 31 December 2025

	Called up share capital	Capital redemption reserve	Profit and loss account	Total
	£	£	£	£
At 1 January 2024	28,536	31,464	( 481,138)	( 421,138)

Profit for the year			747,630	747,630
	--------	--------	---------	---------
Total comprehensive income for the year	–	–	747,630	747,630

Dividends paid and payable	–	–	( 214,866)	( 214,866)
	--------	--------	---------	---------
Total investments by and distributions to owners	–	–	( 214,866)	( 214,866)

At 31 December 2024	28,536	31,464	51,626	111,626

Profit for the year			182,306	182,306
	--------	--------	---------	---------
Total comprehensive income for the year	–	–	182,306	182,306

Dividends paid and payable	–	–	( 182,306)	( 182,306)
	----	----	---------	---------
Total investments by and distributions to owners	–	–	( 182,306)	( 182,306)

	--------	--------	---------	---------
At 31 December 2025	28,536	31,464	51,626	111,626
	--------	--------	---------	---------

Premaberg Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Third Avenue, Bluebridge Industrial Estate, Halstead, Essex, CO9 2SX, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

3.1 Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

3.2 Work in progress

Work in progress is recognised to the extent that no right to consideration exists for work at the balance sheet date. It is valued at the lower of cost and net realisable value.

3.3 Disclosure exemptions

The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following reduced disclosures available under FRS 102:

(a) Disclosures in respect of each class of share capital have not been presented.

(b) No cash flow statement has been presented for the company.

(c) Disclosures in respect of financial instruments have not been presented.

(d) Disclosures in respect of share-based payments have not been presented.

(e) No disclosure has been given for the aggregate remuneration of key management personnel.

3.4 Consolidation

The financial statements consolidate the financial statements of Premaberg Holdings Limited and all of its subsidiary undertakings.

The results of subsidiaries acquired or disposed of during the year are included from or to the date that control passes.

The parent company has applied the exemption contained in section 408 of the Companies Act 2006 and has not presented its individual profit and loss account.

Premaberg Holdings Limited

Notes to the Financial Statements (continued)

Year ended 31 December 2025

3. Accounting policies (continued)

3.5 Non-controlling interests

Minority interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity. Minority interests consist of the amount of those interests at the date of the original business combination and the minority’s share of changes in equity since the date of the combination.

The proportions of profit or loss and changes in equity allocated to the owners of the parent and to the minority interests are determined on the basis of existing ownership interests and do not reflect the possible exercise or conversion of options or convertible instruments.

3.6 Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales-related taxes. The fair value of consideration takes into account trade discounts, settlement discounts, and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of future receipts. The difference between the fair value of the consideration and the nominal amount is recognised as interest income.

3.7 Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.8 Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

3.9 Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

3.10 Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

3.11 Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	20% straight line
Plant and equipment	-	20% - 33% Straight line
Fixtures and fittings	-	20% - 33% Straight line
Motor vehicles	-	25% straight line

3.12 Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

3.13 Stocks

Stocks are stated at the lower of cost and estimated selling price less cost to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Cost is calculated using the first-in, first-out method and includes all purchase, transportations and handling costs in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

3.14 Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3.15 Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3.16 Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 48 (2024: 53 ).

5. Tangible assets

Group	Long leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2025	49,960	481,268	267,902	36,076	835,206
Additions	2,470	103,231	26,432	–	132,133
Disposals	–	( 22,899)	–	–	( 22,899)
	--------	---------	---------	--------	---------
At 31 December 2025	52,430	561,600	294,334	36,076	944,440
	--------	---------	---------	--------	---------
Depreciation
At 1 January 2025	–	440,643	254,589	36,076	731,308
Charge for the year	10,488	34,235	12,881	–	57,604
Disposals	–	( 22,899)	–	–	( 22,899)
	--------	---------	---------	--------	---------
At 31 December 2025	10,488	451,979	267,470	36,076	766,013
	--------	---------	---------	--------	---------
Carrying amount
At 31 December 2025	41,942	109,621	26,864	–	178,427
	--------	---------	---------	--------	---------
At 31 December 2024	49,960	40,625	13,313	–	103,898
	--------	---------	---------	--------	---------

The company has no tangible assets.

6. Investments

The group has no investments.

Company	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	275,359
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 1 January 2025 and 31 December 2025	275,359
	---------
At 31 December 2024	275,359
	---------

Subsidiaries, associates and other investments

Details of the investments in which the parent company has an interest of 20% or more are as follows:

	Registered office	Class of share	Percentage of shares held
Subsidiary undertakings
Premaberg Manufacturing Limited	Third Avenue, Bluebridge Industrial Estate	Ordinary	94.74
	Halstead
	Essex
	United Kingdom
	CO9 2SX
Premaberg Limited	Third Avenue, Bluebridge Industrial Estate	Ordinary	100
	Halstead
	Essex
	United Kingdom
	CO9 2SX

7. Debtors

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Trade debtors	1,831,212	1,111,329	–	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	–	209,922	209,922
Other debtors	917,526	1,024,271	–	–
	------------	------------	---------	---------
	2,748,738	2,135,600	209,922	209,922
	------------	------------	---------	---------

The debtors above include the following amounts falling due after more than one year:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Trade debtors	198,245	215,304	–	–
	---------	---------	----	----

8. Creditors: amounts falling due within one year

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Trade creditors	196,898	177,450	–	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	–	375,655	375,655
Corporation tax	177,191	160,749	–	–
Social security and other taxes	156,040	77,770	–	–
Other creditors	345,495	127,505	–	–
	---------	---------	---------	---------
	875,624	543,474	375,655	375,655
	---------	---------	---------	---------

A debenture, dated 9th June 1987, is in place securing all monies due or becoming due to national Westminster Bank PLC. All assets of the company secured an intercompany guarantee with all fellow group companies dated 26th March 1992.

9. Controlling party

The ultimate controlling party, by virtue of its controlling interest in Premaberg Holdings Limited , is The Kenneth Anthony Beverley Shares Trust.

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Not later than 1 year	101,041	173,579	–	–
Later than 1 year and not later than 5 years	220,780	57,035	–	–
	---------	---------	----	----
	321,821	230,614	–	–
	---------	---------	----	----

11. Other financial commitments

The company is registered with H M Customs and Excise as a member of a group for VAT purposes and as a result is jointly and severally liable on a continuing basis for amounts owing by any other member of that group in respect to unpaid VAT. A subsidiary within the group has entered into contract to buy and sell forward currencies amounting to €511,671(2024: €nil)

12. Summary audit opinion

The auditor's report dated 3 July 2026 was unqualified .

The senior statutory auditor was S P Martin , for and on behalf of Edmund Carr LLP .