Pharaoh Holdings Limited - Filleted accounts

Registered number

11651256

Pharaoh Holdings Limited

Filleted Accounts

31 October 2025

Pharaoh Holdings Limited
Registered number:		11651256
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		252,969			182,619

Current assets
Debtors	4	430			-
Cash at bank and in hand		1,513			19,443
		1,943			19,443

Creditors: amounts falling due within one year	5	(531)			(645)

Net current assets			1,412			18,798

Total assets less current liabilities			254,381			201,417

Creditors: amounts falling due after more than one year	6		(257,947)			(198,145)



Net (liabilities)/assets			(3,566)			3,272

Capital and reserves
Called up share capital			100			100
Profit and loss account			(3,666)			3,172

Shareholder's funds			(3,566)			3,272

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Joshua William Pharaoh
Director
Approved by the board on 28 July 2026

Pharaoh Holdings Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	At 31 October 2025, the company had net liabilities of £3,566 – meaning it does not have enough reserves to meet its long-term obligations going forward and so will have to rely on the director's support in order to do so. As disclosed in Note 6, the director advanced the company loans of £79,046 in the financial year ended 31 October 2025. The director has confirmed that he will continue to provide this support and so the accounts have been prepared using the going concern principle.

	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.

	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:

	Investment property	Not depreciated
	Plant and Machinery	20%, straight-line basis

	Investment Property is shown at valuations which are carried out by the director. Where there is a deficit on the valuation this will be recognised through the profit and loss.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				0		0


3	Tangible fixed assets
			Investment Property		Plant and machinery		Total
£				£		£
	Cost or valuation
	At 1 November 2024		181,279		1,983		183,262
	Additions		70,461		694		71,155
	Disposals		(270)		-		(270)
	At 31 October 2025		251,470		2,677		254,147

	Depreciation
	At 1 November 2024		-		643		643
	Charge for the year		-		535		535
	At 31 October 2025		-		1,178		1,178

	Net book value
	At 31 October 2025		251,470		1,499		252,969
	At 31 October 2024		181,279		1,340		182,619


4	Debtors				2025		2024
£						£

	Deferred tax asset				285		-
	Other debtors				145		-
					430		-


5	Creditors: amounts falling due within one year				2025		2024
£						£

	Bank loans and overdrafts				-		3
	Trade creditors				531		420
	Taxation and social security costs				-		222
					531		645


6	Creditors: amounts falling due after one year				2025		2024
£						£

	Bank loans				178,901		131,251
	Other creditors				79,046		66,894
					257,947		198,145

	Other creditors represents amounts advanced to the company by the director. These loan are interest free, and repayable after more than one year.

7	Loans				2025		2024
£						£
	Creditors include:

	Secured bank loans				178,901		131,251



8	Other information

	Pharaoh Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	16 Elder Lane
	Kirkham
	Preston
	PR4 3FX