P&H Global LTD - Filleted accounts

Registered number

14396836

P&H Global LTD

Filleted Abridged Accounts

31 October 2025

P&H Global LTD
Registered number:		14396836
Abridged Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		250,000			-
Tangible assets	4		9,038			-
			259,038			-

Current assets
Debtors		9,329			8,154
Cash at bank and in hand		137,908			68,907
		147,237			77,061

Creditors: amounts falling due within one year		(73,952)			(23,197)

Net current assets			73,285			53,864

Total assets less current liabilities			332,323			53,864

Creditors: amounts falling due after more than one year			(225,000)			-



Net assets			107,323			53,864

Capital and reserves
Called up share capital			100			100
Profit and loss account			107,223			53,764

Shareholders' funds			107,323			53,864

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Ross Patten
Director
Approved by the board on 16 July 2026

P&H Global LTD
Notes to the Abridged Accounts
for the year ended 31 October 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	20% Reduce Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Intangible fixed assets				£
	Goodwill:

	Cost
	Additions				250,000
	At 31 October 2025				250,000

	Amortisation
	At 31 October 2025				-

	Net book value
	At 31 October 2025				250,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Total
£
	Cost
	Additions				11,298
	At 31 October 2025				11,298

	Depreciation
	Charge for the year				2,260
	At 31 October 2025				2,260

	Net book value
	At 31 October 2025				9,038


5	Other information

	P&H Global LTD is a private company limited by shares and incorporated in England. Its registered office is:
	70 Bounces Road
	Edmonton
	London
	N9 8JS