REGISTERED NUMBER: 11979349 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

PNRLO CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J E Barry

REGISTERED OFFICE:

Meadow House Meadow View

Thongsbridge

Holmfirth

HD9 7SY

REGISTERED NUMBER:

11979349 (England and Wales)

ACCOUNTANTS:

SMH Howard Matthews Ltd

Lidgett House

56 Lidgett Lane

Garforth

Leeds

LS25 1LL

FIXED ASSETS

Tangible assets

3

498,370

456,666

CURRENT ASSETS

Debtors

4

1,507

5,029

Cash at bank

7,961

129,926

9,468

134,955

CREDITORS

Amounts falling due within one year

5

3,644

15,213

NET CURRENT ASSETS

5,824

119,742

TOTAL ASSETS LESS CURRENT LIABILITIES

504,194

576,408

PROVISIONS FOR LIABILITIES

2,415

-

NET ASSETS

501,779

576,408

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

6

(25,472

)

(25,472

)

Retained earnings

527,151

601,780

501,779

576,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 July 2026 and were signed by:

Mr J E Barry - Director

1.	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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Freehold

Motor

Computer

property

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

447,040

51,250

5,132

503,422

Additions

-

68,225

-

68,225

Disposals

-

(51,250

)

-

(51,250

)

At 31 May 2026

447,040

68,225

5,132

520,397

DEPRECIATION

At 1 June 2025

-

42,128

4,628

46,756

Charge for year

-

17,056

344

17,400

Eliminated on disposal

-

(42,129

)

-

(42,129

)

At 31 May 2026

-

17,055

4,972

22,027

NET BOOK VALUE

At 31 May 2026

447,040

51,170

160

498,370

At 31 May 2025

447,040

9,122

504

456,666

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,507

5,029

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

972

Taxation and social security

250

11,128

Other creditors

3,394

3,113

3,644

15,213

6.

RESERVES

Fair

value

reserve

£

At 1 June 2025

and 31 May 2026

(25,472

)

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

Mr J E Barry

Balance outstanding at start of year

(2,069

)

(3,089

)

Amounts advanced

(400

)

1,020

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,469

)

(2,069

)