REGISTERED NUMBER: 11725801 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Prism Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Dunne

C J Wood

A Gras-Velázquez

REGISTERED OFFICE:

Affinity House Sir Thomas Longley Road

Medway City Estate

Rochester

Kent

ME2 4FD

REGISTERED NUMBER:

11725801 (England and Wales)

CURRENT ASSETS

Debtors

4

13,712

14,273

Cash at bank

3,614

1,043

17,326

15,316

CREDITORS

Amounts falling due within one year

5

14,426

14,210

NET CURRENT ASSETS

2,900

1,106

TOTAL ASSETS LESS CURRENT LIABILITIES

2,900

1,106

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,800

1,006

2,900

1,106

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 18 June 2026 and were signed on its behalf by:

P A Dunne - Director

1.	STATUTORY INFORMATION

Prism Investments Limited 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.

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. Current tax is recognised on taxable profits after group relief.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

13,712

14,273

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to participating interests

14,426

14,210

6.	RELATED PARTY DISCLOSURES

During the year the company obtained group relief from a fellow group undertaking, Portal Investment News Limited (2025: losses obtained from Harbour Rock Capital Limited), to eliminate the Company’s current year tax liability. Payment for the surrendered losses was £41,531 (2025: £32,058), which was fully settled after the year end. This payment is not deductible for corporation tax purposes.

7.	ULTIMATE CONTROLLING PARTY

The ultimate parent entity is Harbour Rock Group Limited, a company incorporated in the Isle of Man under registration number 018881V.